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13.—(1) On the application of a supplier, where the Commissioners are satisfied that the supplier has ceased to make and does not intend to make qualifying importations that are not excepted importations, the Commissioners must cancel the registration of the supplier with effect from either—
(a)the date on which the application was made; or
(b)such later date as may be agreed between the Commissioners and the supplier.
(2) An application under paragraph (1) must be made using electronic communications in such form and manner as specified by the Commissioners in a specific or general direction.
(3) The Commissioners may cancel a supplier’s registration at any time if—
(a)they are satisfied the supplier has ceased to make and does not intend to make qualifying importations that are not excepted importations; or
(b)they consider it necessary to do so for the protection of the revenue.
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