Apply to use simplified procedures for import or export (C&E48)

Use form C&E48 to apply for authorisation to use simplified procedures for importing and exporting.

Before you apply

Find out more about the conditions you need to meet to apply for simplified import procedures and simplified export procedures.

You’ll need to provide additional information along with your application.

Written procedures

You must provide a document which details your customs procedures along with your application and this must include information on:

  • your experience and qualifications in customs matters
  • who will be responsible for making your declarations
  • your internal processes, including how you’ll make sure your declarations are correct and how you’ll find and resolve any missing declarations
  • your management checks, including how you’ll find and report any errors found after you’ve submitted your supplementary declaration
  • how you’ll make sure you comply with prohibitions and restrictions when importing controlled goods or exporting controlled goods, including how you will recognise goods subject to controls
  • your record keeping, audit trails and document security

If you have an Authorised Economic Operator authorisation for customs simplifications you do not need to give this information.

If you’re applying for imports, then you will also need to provide:

  • month-end processes (for example, final supplementary declarations and late declaration estimates)
  • details of your procedures if you’re applying to use aggregation, how you will make sure the aggregated rules are complied with, and any management controls you undertake
  • Duty Management System (DMS) procedures and how your commercial system communicates with DMS — if this applies

If you’re applying for exports, then you’ll also need to provide information on your export procedures.

List of signatories

You must provide a list of your employees who are authorised to contact us to amend your application or authorisation, signed by a director.

Personnel chart

You must provide a personnel chart listing each department, employees and their responsibilities.

Commodity codes

You must provide a description of the goods, either the relevant 8 digit or 4 digit commodity codes for the goods. The description of the goods must be the normal trade description and detailed enough for immediate, precise identification and classification.

For example, Import 090112 00 or Import 0901 Coffee — not roasted — decaffeinated.

The lists should be provided as spreadsheets.

Procedure codes

You must provide the procedure codes for the customs procedures you intend to use. You can find the procedure codes in the UK Trade Tariff: volume 3 for CDS.

You cannot use some customs procedures with simplified procedures. Find the procedure codes that you cannot use in the simplified procedures exclusion list.

Third-party applicants

If you’re applying to make declarations as a third-party representative, you must provide a client list.

For each client you must provide the following details:

  • name
  • EORI number
  • address
  • type of representation — either direct or indirect
  • any special procedure authorisations they hold
  • date notified
  • duty  deferment account — where this will be used for payment for imports, including if you have permission to use your client’s account

If you do not have any clients yet and we approve your application, you’ll need to provide us with their details before you use your simplified procedure authorisation on their behalf.

If you’ll be acting as an indirect representative, you will not be able to use your own simplified procedure authorisation when making declarations to the following special procedures held by your clients:

  • inward processing
  • outward processing
  • authorised use (end-use)
  • temporary admission
  • private customs warehouse (type U)

Centralised clearance

If you’re applying for centralised clearance in Northern Ireland, you must provide a list of the other companies who will be involved in the centralised clearance authorisation.

You cannot apply for centralised clearance for imports into Great Britain (England, Scotland and Wales).

UK Continental Shelf

If you’re applying for entry into declarant’s records to export goods to the UK Continental Shelf, you will need to show  how your goods qualify.

How to apply

  1. Complete the C&E48 form to apply for authorisation to use simplified procedures for imports and exports.

  2. Send your completed form to the address on the form — unless you’re a large business.

C&E48 form

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email Please tell us what format you need. It will help us if you say what assistive technology you use.

Email HMRC to ask for this form in Welsh (Cymraeg).

If you’re a large business

Send the form to your Customer Compliance Manager and your regional Large Business ‘contact us’ mailbox.

After you’ve applied

HMRC will write to you about your application.

If we authorise you, you’ll get a letter that:

  • confirms your authorisation numbers
  • sets out the authorisation conditions

You should send an email to if to be amended or cancelled.

If your information changes after you’ve applied

You should send an email to if there has been a change to your business which may affect your authorisation (such as, changing your trading name or being taken over by another business)

Large businesses must send the email to the Customer Compliance Manager and regional Large Business ‘contact us’ mailbox.

Published 4 April 2014
Last updated 29 April 2024 + show all updates
  1. The C&E48 form has been updated.

  2. Form C&E48 has been replaced with an updated version.

  3. We have updated the section 'Before you apply' with guidance on written procedures including requirements applicants need to meet when applying.

  4. The C&E48 form has been updated to align with the online guidance and now includes a disclaimer in regard to email communications.

  5. The C&E48 form has been updated to align with the online guidance about the cessation of Customs Handling of Import and Export Freight for imports authorisations.

  6. The C&E48 form has been updated.

  7. First published.