VATDREG04550 | Schedule 9ZC - Low value imports

A person must notify HMRC within 30 days of ceasing to make, or intending to make, relevant supplies. The term ‘relevant supplies’ is defined in paragraph 13 as ‘imported goods within the meaning of part 1 of Schedule 9ZC'.

HMRC may cancel the registration of a person who is no longer registerable. The term ‘registerable’ is defined in paragraph 11(7) as a person who makes or facilitates relevant supplies.

HMRC may cancel the registration of a person who registered under paragraph 9(1) (based on an intention to make or facilitate relevant supplies) if:
• they have not started to make or facilitate relevant supplies by the date specified in their application
• they have not complied with any condition of registration imposed by HMRC – see paragraph 9(2)

Where HMRC is satisfied that a person is no longer liable to be registered, it shall cancel their registration from the date the request is made, or a later date as may be agreed.