Customs authorisations

This customs technical handbook provides detailed information on customs authorisations.

• Purpose of this handbook

  Details what is and is not included in this handbook.

• Customs authorisation

  Provides information on what customs authorisations are.

• Pre application

  Provides information on acceptance, eligibility and conditions to consider pre application.

• Applying for customs authorisations

  Provides information on who and what you need to apply.

• Initial assessments — authorisation criteria

  Provides information on applicants compliance requirements with customs activities and other taxes.

• Guarantee requirement

  Information on how to set up and types of guarantees.

• Authorisation considerations and processes

  Details of notifications, application outcomes and authorisations.

• Managing and control of authorisations

  Details how HMRC manage customs authorisations and support authorisation holders to operate authorisations correctly.

• Right to be heard (RTBH)

  Information on right to be heard.

• Reviews and appeals

  Details how the appeal process works.

• Renewal of authorisations

  Information on the renewal period and process.

• Applying for a new facilitation or location

  Details on how to add new facilitation or location.

• Legal framework

  Provides details on the provisions to regulate customs authorisations.

• Guide to completing application

  Details guidance on preparing and completing application forms.

• Process map

  Customs authorisations process map overview.