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Changing, suspending or cancelling your licence

Business Excise

Licence changes, suspensions/cancellations

We may suspend or cancel your licence if:

  • you break any of the conditions in your licence
  • you use the licensed area in a way that your licence doesn’t allow
  • you stop owning, occupying or operating in the licensed area
  • the Comptroller doesn’t believe you’re an appropriate person for the licence
  • you don’t pay your licence fees.

We’ll tell you in writing if we’re suspending or cancelling your licence.

You can appeal the decision by going to the Customs Appeal Authority within 20 working days of the date of the suspension/cancellation notice.

If we suspend or cancel your licence, you must pay excise duty on all excisable items in your CCA. The Comptroller may allow you to move the goods to another CCA, or export them.

Further information

You can read Customs operational policy for excise and CCA licensing.