Applying for a new facilitation or location
Details on how to add new facilitation or location.
The authorisation holder will need to access the GOV.UK website to apply for a new facilitation. The authorisation holder will need to search for the facilitation that they wish to apply for and complete the application form. Once the application has been completed, it must be sent to HMRC to process.
Some customs authorisations are linked to a location or premises. These are:
- authorised economic operator (AEO)
- freeport customs special procedure (FCSP)
- authorised consignee
- authorised consignor
- customs warehouse
- temporary storage
- authorised consignee temporary storage (ACTS)
- designated export procedure (DEPS)
- customs supervised exports (CSE)
- authorised banana weigher
- ports and wharves operators
An authorisation holder may have multiple locations. Additional sites must meet the same standards and requirements as previously approved locations. Location approvals can be removed if they do not meet the expected standard.
There are 2 processes for adding a new location to an existing authorisation depending on the facilitation that the authorisation holder is approved for and the customs activity that will be carried out in the new location. The 2 processes are:
- to complete a change of location form, this only applies to new location being added to an AEO, freeport customs special procedure, ACTS and transit (authorised consignee or consignor) authorisation and where the customs activity that will be carried out will be the same as the current location
- to complete a new authorisation application form even if an authorisation is already held, this applies to all temporary storage, DEPS and CSE and ports and wharves
For an authorisation holder to add a new location to an existing AEO authorisation, they need to fill out a form. The form is submitted to the AEO central site where the request is reviewed. The points that are considered are:
- the type of AEO status held
- how many sites the trader has AEO status for
- type of activity
- whether the site is additional to sites already covered by AEO
- if it is a replacement of the only site covered by AEO
The AEO central site may contact the business to obtain further information and a site visit may be required prior to adding the site to their AEO Authorisation. If the business fails to notify HMRC of any changes to their business that could affect the AEO status, their status may be suspended or revoked and a civil penalty may be issued.
For freeport customs special procedure, the process for adding additional locations to an existing freeport customs special procedure will depend on if the new location is in a different freeport or if it is located in another customs site within the same freeport. The process will vary if the new site operates differently to the existing site.
If the business wants to locate in several or an additional freeport
They are required to complete a new freeport customs special procedure authorisation application form for each Freeport that they wish to locate.
If the business wants to locate in another customs site within the same freeport
They are required to complete a new application for freeport customs special procedure authorisation for the new location.
If the business wants to add or change the location within a site covered by their existing business authorisation
A new application form will not be required unless the business will be operating differently such as bringing in excise goods or processing the goods. If the business activity remains the same as the current location, they will need to notify the freeport authorisation team about adding or changing the location within a customs site.
If the authorisation holder is an authorised consignor, they will need to check their guarantee reference amount before adding a location to make sure their guarantee will cover the transit movements they plan to make from the new premises.
For authorised consignee and consignor, if the new location will be used to operate the same customs activity, the authorisation holder will need to complete the additional locations form to notify HMRC of the new premises. If the new location will operate differently, then:
For authorised consignor, the authorisation holder will need to complete:
- consignor and consignee additional locations form
- consignor questionnaire form
For authorised consignee, the authorisation holder will need to complete:
- consignor and consignee additional locations form
- consignee questionnaire form
For ACTS, the authorisation holder can add new sites to an existing location without submitting a new application. ACTS authorised holders will need to contact the central community transit office (CCTO) to add additional sites.
The customs warehouse authorisation authorises someone to store goods at a public or a private warehouse and delay duty and VAT. To add a new customs warehouse location to an existing authorisation, contact your supervising office to discuss amending your authorisation to include the new location.’
Authorisation holders who hold temporary storage authorisation and wish to add an additional location to their existing authorisation will be required to complete a new application for temporary storage. This is because temporary storage is specific to a location which is the storage facility and authorised someone to store goods at the storage facility.
Ports and wharves authorisations are also specific to a location and a new authorisation application is required for any additional port or wharf.
To add a new location to an existing DEPS authorisation, a new DEPS application is required. The form asks whether the business is applying for DEPS for the first time or if they are applying for additional premises.
Similar to DEPS, if the business would like to add additional premises to their existing CSE, they are required to complete a new CSE application and the form will ask the business if this is their first application or if they are adding additional premises. Where the business is adding additional premises, the processing time will be quicker as most of the checks would have been carried out when the initial CSE application was processed. Only the new location will be reviewed.
There is no limit to the number of locations that can be added. They do not need to be owned or operated by the authorisation holder, but the authorisation holder must have permission to use the location.
New authorised consignee premises operating under the same customs activity are usually approved within 5 working days of HMRC receiving the application.
For customs warehouse, temporary storage, designated export procedure and customs supervised exports, this could take longer where a site visit may be required prior to approval.
For AEO and simplified customs declaration process, this is reviewed on a case by case basis and may depend on whether a customs site visit is required.