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)