Use form C&E48 to apply for authorisation to use simplified procedures for importing and exporting.
Before you apply
You’ll need to provide additional information along with your application.
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 management checks, showing how you’ll identify and report any errors found after you’ve submitted your final declaration
- document retention and security
If you have an Authorised Economic Operator authorisation for customs simplifications you don’t 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)
- if you’re applying to use aggregation, provide details of your aggregation procedures, how you will ensure the aggregated rules are complied with, and any management controls you undertake
- duty management system (DMS) procedures and how your DMS communicates with your commercial systems (if applicable)
If you’re applying for exports, then you’ll also need to provide information on your export procedures
You must provide a description of the goods, either the relevant 8 digit Customs Nomenclature (CN) codes of the goods or the 4 digit chapters of the CN. 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.
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:
End-use (authorised use)
private customs warehouse (type U)
Third-party applicants (imports only)
If you’re applying to make declarations as a third-party representative, you must provide a client list.
For each client you must provide:
duty deferment account where this will be used for payment
If you do not have any clients, before you use your simplified procedure authorisation you will need to provide this.
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).
How to apply
Complete the C&E48 form to apply for authorisation to use simplified procedures for importing and exporting.
Email HMRC to ask for this form in Welsh (Cymraeg).
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 write to the address on your letter if you want your authorisation to be:
You should also write to us if there has been a change to your business which may impact on your authorisation, such as, changing your name or being taken over by another business.