HMAG31620 - Revocation of approval: powers to revoke an approval
The legal power allowing you to revoke an approval will depend on the type of approval being considered.
Type of Approval
Warehousekeeper
Registered Owner
Duty Representative
Registered Consignee
Temporary Registered Consignee
Power to Revoke the Registration are contained in
Section 100G(5) Customs and Excise Management Act, which states:
‘The Commissioners may at any time for reasonable cause revoke or vary the terms of their approval or registration of any person under this section’.
Immediate revocation should only be considered where there is a serious risk of significant immediate revenue loss (usually because the business is either linked to or involved in fraud).
Type of Approval
Warehouse premises
Power to Revoke the Registration are contained in
Section 92(7) Customs and Excise Management Act (CEMA), which states:
‘The Commissioners may at any time for reasonable cause revoke or vary the terms of their approval of any warehouse under this section’.
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)