Covers cancellation requests, preconditions, closing obligations and inactivity.
What should you do now?Reconcile cancellation with returns, balances and warehouse licences.
What does this Article provide?
Covers cancellation requests, preconditions, closing obligations and inactivity.
This is a verified plain-language summary. The binding full text remains in the official Regulations file linked below.
What does the Article mean in plain language?
Cancellation requires closure of tax, penalties, returns and warehouse licences and also addresses one year of inactivity.
Relevant to importers, producers and holders of goods under suspension.
Reconcile cancellation with returns, balances and warehouse licences.
How can this rule appear in practice?
A business with no sales but an active warehouse licence and unpaid balance must resolve both before closing registration.
The example is explanatory; it is not an NBR case or a binding result for a specific fact pattern.Relying solely on an absence of sales.
Related Articles
Registration and warehouses guide
Open the topic guide that combines Law, Regulations, procedure and examples in one flow.
Open practical guideBefore relying on the result
Is this commentary enough for a final decision?
No. Use it to understand and route the issue, then match the facts against official legislation, amendments and current guidance, obtaining specialist advice for material amounts, deadlines or penalties.
Why are several sources listed?
The Law states the rule, the Regulations detail procedure and the guide explains portal operation. None replaces the others.
What is the first fact I need?
Reconcile cancellation with returns, balances and warehouse licences.
Official sources and guidance
Official source of the Regulations, read with the 2022 amendment and later decisions.
Used for operational context, terminology and examples; it does not replace legislation.
Operational reference for registration and warehouse-licensing applications on the NBR portal.