Regulation 91 Amendment, suspension or revocation of approvalC1C2C3C5I1I2C4C6
United Kingdom
An approval may be suspended or revoked, as appropriate in the opinion of an HMRC officer, if—
the approved person fails to meet any condition to which the approval is subject; or
the approved person ceases to satisfy any eligibility criteria which applied when the approval was granted.
An approval may be amended, suspended or revoked, as appropriate in the opinion of an HMRC officer, if—
the approved person makes an application in writing to HMRC for the approval to be amended, suspended or revoked;
the approved person has been involved in a breach of a Customs obligation;
it is necessary in consequence of an enactment, or a determination of a court or tribunal in relation to an enactment, relevant to the activities carried on pursuant to the approval; or
it is necessary in consequence of a change of circumstances of the approved person relevant to the activities carried on pursuant to the approval.
Paragraph (2B) applies where—
notifications of approvals given under regulation 89(4) relating to a specific type of authorisation F2or a notice published under regulation 89(5A) have all specified the same conditions (“standard conditions”) whether or not in addition to other conditions; and
HMRC have made changes to the standard conditions which will be specified for future approvals relating to the same type of authorisation.
An HMRC officer may amend an approval relating to the same type of authorisation as that in paragraph (2A) where in the opinion of that officer it is appropriate to do so in order to avoid divergence between approvals of that type.
An approval may be suspended if an HMRC officer has reasonable grounds for believing that the case is within section 23(5) of the Act.
Subject to paragraph (5), an approval may be suspended under this regulation for such period as an HMRC officer thinks reasonable in the circumstances but must not exceed 60 days unless the approved person agrees to a longer period.
Where HMRC suspect an approved person has been involved in a breach of a Customs obligation and are conducting an investigation in relation to that breach, the approval may be suspended for a period of up to nine months.
An approval may be revoked, as appropriate in the opinion of an HMRC officer, if—
any enactment amends, or has the effect of modifying, the eligibility criteria for approval to carry out the activities to which the approval relates; and
the approved person does not satisfy the eligibility criteria as amended or modified.
Annotations
Textual amendments
- F1
Reg. 91(2A)(2B) inserted (13.6.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 2(16)
- F2
Words in reg. 91(2A) inserted (30.9.2024) by The Customs (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/194), regs. 1, 2(5)
- F3
Reg. 91(6) inserted (29.10.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 3(10)
Modifications
- C1
Pt. 9 modified (31.12.2020) by The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249), regs. 1(2), 42(4); S.I. 2020/1643, reg. 2, Sch.
- C2
Pts. 1-10 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 32; S.I. 2020/1643, reg. 2, Sch.
- C3
Pt. 9 applied (with modifications) (22.2.2019 for specified purposes, 31.12.2020 in so far as not already in force) by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(3)(d), 59(1); S.I. 2020/1643, reg. 2, Sch.
- C4
Regs. 87-91 excluded (31.12.2020) by The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249), regs. 1(2), 8; S.I. 2020/1643, reg. 2, Sch.
- C5
Pt. 9 modified (1.10.2020 for specified purposes, 31.12.2020 in so far as not already in force) by The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/967), regs. 1(2)(4)(b), 3(2); S.I. 2020/1643, reg. 2, Sch.
- C6
Regs. 85-91 applied (31.12.2020) by The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1431), regs. 1, 8; S.I. 2020/1643, reg. 2, Sch.
- C7
Reg. 91(2)(a) modified (31.12.2020) by The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249), regs. 1(2), 5 (with reg. 7); S.I. 2020/1643, reg. 2, Sch.
Commencement
- I1
Reg. 91 in force at 2.1.2019 for specified purposes, see reg. 1(4)(c)
- I2
Reg. 91 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.
Notes on Part 9
Modifications
- C1
Pt. 9 modified (2.1.2019) by The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249), regs. 1(3)(c), 3 (with reg. 8)
- C2
Pt. 9 applied (with modifications) (22.2.2019 for specified purposes) by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(3)(d), 59(1)