Guide to completing application
Details guidance on preparing and completing application forms.
Extensive guidance on preparing to apply and completing application forms for duty deferment account can be found at apply for an account to defer duty payments when you import or release goods into Great Britain.
To apply for inward processing (IP) authorisation the applicant must provide:
- details of the goods that you wish to import, including commodity codes, the 4-digit code may be indicated, however the 8-digit code must be given where the standard exchange system (SES) or equivalent goods are to be used
- the trade and technical description of the goods, this should be sufficiently clear and detailed to enable a decision to be taken, where it is planned to use equivalent goods give details about the commercial quality and technical characteristics of the goods
- enter the estimated quantity of the goods intended to be placed under the customs procedure during the period of the validity of the authorisation
- estimated value of the goods over the length of authorisation
- details of any additional users and their addresses
- the relief you’ll be seeking (if applicable)
- details of what you plan to do with the goods and any sub-contractors’ details
- details of the guarantee you hold for example, a customs comprehensive guarantee
- rate of yield, indicate the estimated rate of yield or method by which that rate is to be determined, general terms such as repair, working or processing are not sufficient
Details of processing to be carried out:
- description of the end-to-end processing operations
- tell us about any subcontractors or other processors involved and what part of the processing you will complete
Give as much detail as possible to describe the process to be carried out on the imported goods. This should include all premises where manufacture or processing is to take place. The manufacturing process must be described in detail and where necessary, schematic diagrams may be needed for clarification. The exact sequence of events and their locations must be provided. It is not sufficient to enter ‘manufacture of goods’ or any other phrase that does not clearly identify the operations.
- provide the economic code
The economic code indicates the reason why the inward processing application is being submitted. Some codes have financial limits and others have limits on what operations can be carried out using them. If you’re applying under codes 10, 11 or 12, the application will have to undergo an economic test. If you apply code 99, although no economic test is automatically needed, you’ll need to provide in the ‘additional information’, evidence as to why you’re using this code. More information on these codes, together with details on the documentation that you must provide when your application undergoes an economic test can be found in customs special procedures. More information on economic codes can be found at the following link: get an economic code to apply for inward processing.
- prior exportation
Tell us if you want to use prior exportation.
Refer to customs special procedures, section 9 for more information on prior exportation.
Give in months, the period within which the non-community. UK goods should be declared for the arrangements.
This must be in accordance with Article 257(3) UCC 952/2013 for Northern Ireland or Part 4 Regulation 21 (2d) The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 for Great Britain.
More information on inward processing can be found at: using inward processing to process or repair your goods.
To apply for outward processing (OP) authorisation the applicant must provide:
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details of goods to be placed under the customs procedure, including commodity code, trade and or technical description of the goods, the estimated quantity or value of the goods intended to be placed under the procedure during the period of the validity of the authorisation
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details if applicable of processed products resulting from the operations including:
- commodity code
- description of products (give a detailed description of the products you’ll be re-importing)
- rate of yield, state the expected rate of yield or suggest how the rate should be established, for example ‘to be established from production records
If you’re exporting several different types of goods and or making several different products, you can show the rate of yield for each type of product, in the form of a table or ‘bill of materials’ attached to the application. Indicate the estimated rate of yield or method by which that rate is to be determined.
- describe the nature of the planned activities to be carried out on the goods within the customs procedure, also indicate the appropriate places
Give as much detail as possible to describe the process to be carried out on the exported goods. General terms such as repair, working or processing are not sufficient.
More information on inward processing can be found at: using outward processing to process or repair your goods.
To apply for the temporary admission (TA) authorisation the applicant will need to provide:
- details of the goods to be imported, including commodity codes, description, quantity and value — where it is planned to use equivalent goods give details about the commercial quality and technical characteristics of the goods
- details of who owns the goods and any evidence of ownership
- estimated quantity of the goods intended to be placed under the customs procedure during the period of the validity of the authorisation
- details of what they plan to do with the goods and any sub-contractors’ details
- details of any additional uses and their addresses
- details of the guarantee they hold, for example a customs comprehensive guarantee
- specify which section of the temporary admission: eligible goods and conditions for relief document they are claiming relief under reference document for temporary admission: eligible goods and conditions for relief
Under temporary admission, the goods must not be:
- altered or changed except for routine maintenance necessary to preserve them in the condition they were imported
- consumable goods
More information on temporary admission can be found at: pay less or no duty on goods you store, repair, process or temporarily use.
A full list of goods eligible to the temporary admission procedure can be found at: check if you can get import duty relief on goods using temporary admission.
The application must include or be accompanied by:
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the type of warehouse the applicant intends to operate:
- public customs warehouse: select this option if the business will store goods on behalf of others, also known as depositors — in a public warehouse, the warehousekeeper provides storage facilities for other people’s goods
- private customs warehouse: select this option if the business will store only its own goods — in a private warehouse, the warehousekeeper and the depositor are the same person
- evidence of the applicant’s economic need for approval to operate a public customs warehouse as a place to keep goods declared for a customs warehousing procedure — the applicant will need to provide full information to the circumstances of the application and the justification for the issue of an authorisation
- details of how the applicant proposes to ensure the proper conduct of operations necessary to comply with their customs obligations in relation to the approval
- if an agent is acting on behalf of the applicant, they must provide their simplified customs declaration process (SCDP) authorisation number
- details on the nature of the regular planned activities to be carried out on the goods within the customs procedure
- details of the precise location intended to be used as the customs warehouse site, which can be a whole building, part of a building, a silo or a storage tank
- if the applicant wishes to apply for common storage (equivalence), this means storing free circulation goods that are the same and interchangeable with duty suspended goods — for example, if you import grain to store in a silo, you will be able to use for the same purpose equivalent grain already in free circulation rather than the imported product
- whether the applicant anticipates any losses in storage — for some commodities losses can be expected, for example, due to evaporation, goods stuck to pipes or spillage for grain or liquid
- details of the destination (address) for temporary removal of goods (if applicable), how long the applicant intends to remove them for and the reason — the applicant will need to provide details of the following:
- trade tariff description, manufacturers marks, serial numbers and illustrations or technical description as appropriate
- quantity
- details of the usual forms of handling (UFH) being undertaken (if applicable)
- details of the premises the goods are being temporarily removed to
- intended date of removal and expected date of return
- reason for the temporary removal
- stock rotation or reference number
The applicant should provide any additional relevant information that could support your application.
More information on customs warehouse can be found at: pay less or no duty on goods you store, repair, process or temporarily use.
Information an applicant will need to have to hand:
- the goods intended to be imported and their intended use for example, goods for shipbuilding
- if importing hydrocarbon oil, provide details and quantities obtained during atmospheric distillation, preparatory treatment, or chemical transformation
- provide details of the goods to be imported, including commodity codes, descriptions, quantities, and values
- outline the planned activities for the goods, including their intended prescribed use, specific locations where they will be used and the timeline for these activities
- if outsourcing part of the processing to third parties, provide details of all subcontractors
- if applicant plans to use the simplified customs declaration process (SCDP) and an agent to act on their behalf, they must provide the agent’s SCDP authorisation number
- determine if a CCG is required — for Northern Ireland a CCG is mandatory, for Great Britain, it is generally not required unless advised by HMRC
- if a customs comprehensive guarantee (CCG) is required, provide the CCG reference number and the guarantee amount covering the authorised use
- if applying for equivalence (using similar free circulation goods instead of imported goods under a customs special procedure), provide at least an 8-digit commodity code and a full description of the goods
The applicant should provide any additional relevant information that could support your application.
More information on authorised use relief can be found at: check if you can pay less duty if your goods are imported into authorised use.
Information on latest combined nomenclature can be found at:the combined nomenclature - European Commission.
Information on CCGs can be found at: apply for a customs comprehensive guarantee to cover customs debts.
Before applying for SIVA please note if your business is registered for VAT in the UK, you can usually account for import VAT on your VAT Return — this is known as postponed VAT accounting (PVA). You do not need approval if you meet the requirements to use PVA. For more information, check when you can account for import VAT on your VAT Return.
When applying for SIVA the applicant will need to provide certain information:
- provide a monthly import VAT figure which is the highest C79 figure from the last 12 months
- provide annual accounts and draft management accounts (abbreviated accounts will not be accepted), more information at apply to use simplified import VAT accounting
- business address
- authorised economic operator status, if you are authorised
- confirmation of an active deferment account
- monthly import VAT figure
- address where you want your approval letter sent to, if different from business address
More information can be found at: notice SIVA1: simplified import VAT accounting.
Information an applicant will need to have to hand:
- SIVA , EPSS (excise payment security system) or AEO (authorised economic operator) approval if held
- any breaches of customs or taxation rules been detected either within their company or by the customs authorities in the last 3 years
- any customs authorisations applications that have been refused or revoked or annulled in the last 3 years
- details of the internal controls used to manage customs processes and regimes
Information an applicant will need to have to hand when the applicant request a guarantee reduction or waiver:
- all the necessary information regarding customs compliance, internal controls, financial solvency, and competency to support a fair decision-making process
- demonstrate financial standing by completing and uploading the customs comprehensive guarantee financial solvency of applicant (CCG1F) form, explanatory notes are available with the application form to help the applicant complete this form
- a guarantor to cover any debts not covered by a waiver, most banks and insurance companies have approval to act as a guarantor — the applicant must submit the guarantor’s undertaking by completing the form CCG2
More information can be found at: send a customs comprehensive guarantee from an approved guarantor to HMRC.
Information an applicant will need to have to hand:
- name and address of guarantor
- amount in words and figures
- bank signatures and bank stamp
More information can be found at: get an individual guarantee to cover customs debts.
Extensive guidance on preparing to apply and completing application forms for freeport customs special procedure can be found at: apply to use the UK Freeport customs special procedure and declaring goods and paying tax when using a UK Freeport customs site.
The application must include, or be accompanied by:
- whether the applicant intends to handle plant health-controlled materials, if so, they may apply for inspections to be carried out at an inland temporary storage premises, such as an external temporary storage facility — if applying for this authorisation, the relevant department will assess eligibility, which may include an audit visit after submission
- the names and details of the ports or airports where the goods will be imported
- confirmation that storage will not exceed 90 days under temporary storage, if storage is required 90 days or more, consideration of a customs warehouse authorisation instead
- where appropriate confirmation of registration with local authority for food storage, a copy of the registration application should be enclosed with the form — temporary storage premises handling food must comply with the food safety act 1990 and the food safety (general hygiene) regulations 1995
- whether the premises are shared with other companies, if shared, the applicant will need to provide the name of the person or business sharing the premises and clarify whether that business will play any role in inventory system management or physical handling of goods
- for applicants in Northern Ireland, whether or not the applicant holds a customs comprehensive guarantee (CCG) or waiver that includes temporary storage on the schedule, the applicant will need to provide the CCG reference number
- there may be a need for additional required facilities, if storing firearms, a Home Office licence and additional facilities will be required if storing firearms under section 5 of the firearms act 1968 — a Home Office application or authorisation should be enclosed with the form if applicable
- the anticipated volume (in tonnes) and nature of traffic, including, where relevant, a breakdown of the volume per month for plants, seeds, fruits and vegetable and wood product
- for applications submitted to Border Force the name of the software used to connect to the community system provider (CSP).
- the method of transport used upon first arrival at the border, whether by air, sea, road or rail
- the full address of the premises to be approved, including postcode
- details of the precise location intended for storage facilities
Any additional relevant information that could support your application, as providing comprehensive details may help prevent delays in processing your request.
More information on temporary storage facility approval can be found at: apply to operate a temporary storage facility.
More information on plant health controlled materials can be found at: import plants and plant products from non-EU countries to Great Britain.
Extensive guidance on preparing to apply and completing application forms for simplified declarations for imports can be at: applying to use simplified declarations for imports.
Extensive guidance on preparing to apply and completing application forms for approved exporter can be found at: guide for completing form C1454.
A banana weigher authorisation is issued to one EORI which will cover all sites.
The application must include or be accompanied by:
- the address of the premises, including the applicant’s principal place of business (PPoB) and any other sites the applicant operates, including all sites that will be used for weighing
- business hours, covering the hours at the PPoB and any other sites the applicant operates, including all sites that will be used for weighing
- directors and key contacts listed on the form, including the person responsible for weighing, along with a list of relevant individuals, their full names, roles, telephone contact numbers and email addresses
- whether the applicant will be weighing bananas before clearance or if they will transfer the goods inland to be weighed, if the bananas will be transferred inland for weighing, the applicant should demonstrate how these will be covered by an SCDP authorisation
- a description of the applicant’s business, including a brief overview of what the company does, including their role in the process, if the applicant is new to weighing, they should indicate if they have been approached with a possible contract to weigh once authorised, no contract or orders should be agreed prior to authorisation
- documentary requirements, including how the applicant plans to notify their supervising office of the dates and times they will be weighing, their knowledge of the necessary paperwork, their approach to completing the outturn that is sent to the post clearance amendments (PCA) team in Belfast or uploaded to CDS, awareness of deadlines for submission and whether they would like further education on these matters during the visit
- details of the import procedure, such as how the applicant is advised when a product is to arrive, whether they or the customer places the order and the available documentation for example, Airways Bill, Bill of Lading, Commercial Invoice — they should also include expected quantity, origin, value, and weight of the arriving product, whether declarations will be made by the applicant or an agent and the agent’s role (direct or indirect representative, the applicant should explain their procedures to ensure delivery within five days of customs clearance, their handling of delays, and the duration of their record retention
- The checks the applicant performs before offloading the product, including visual checks (to identify any damage or tampering), verification against delivery notes and or other documents, seals, any distinguishing marks to confirm goods match description and quantity expected
- the applicant must detail how documentation is retained, when the product is allowed to be offloaded, the checks performed during offloading, how these checks are recorded, the number of personnel involved in ensuring compliance and how discrepancies such as under shipments, over shipments and damaged stock are resolved and recorded — the applicant must also detail how they control goods on-site and how they inform weighing or warehouse staff to ensure proper timing for weighing
- details on how the applicant handles damaged goods, including who is informed when goods are damaged, where they are stored for example, quarantine, who decides what happens to them, whether they will be destroyed with no residual commercial or duty value or handled differently if there is residual value — the applicant should also include the declarations made regarding destroyed products
- the application form must be signed by the director directly responsible for the authorisation request
- company structure, clearly detailing cover in the event of absence
- provide written instructions for staff detailing the procedure for booking in and tallying goods, conducting daily checks on scales and test weights used in banana weighing (including actions to be taken if equipment is found to be faulty) and reporting irregularities to the responsible person and relevant authorities — irregularities may include suspicions of theft, seal tampering, burglary, or smuggling related to customs goods
- written instructions for staff on how a banana weighing is carried out, from pre-notification until the final weight certificate is sent
- a copy of what the applicant intends to use as their record of irregularities
- a copy of the applicant’s error report and any follow up action
The applicant must provide detailed information and supporting evidence. The more comprehensive the information provided, the quicker the review process will be.
More information on how to import bananas into the UK by weighing consignments and making simplified declarations for imports can be found at: importing bananas you have to pay duty on into the UK.
More information on import, export and customs for businesses can be found at: import, export and customs for businesses: detailed information.
Information an applicant will need to have to hand:
- the location of premises for which CSE approval is required
- the type of systems the applicant will use
- the location of where records are kept, type of goods, estimated total quantity, estimated total customs value, procedure code
- details of any customs authorisation held or applied for by the business that has been suspended or withdrawn or refused in the last three years, they must provide documented procedures for identifying and disclosing irregularities or errors to HMRC or other regulatory authorities as appropriate
- details of any errors or irregularities they have discovered in the last 3 years and any remedial action they have taken and details of any monetary or non-monetary irregularities for re-export, handling or transfer or transport of goods they have made in the past 3 years
- details of any high risk or controlled goods they handle for example, military goods or technology dual use goods, goods subject to licencing requirements, excise goods, CAP goods, hazardous materials
- documented procedures to verify the accuracy of the customs declaration, cover the retention of records, control the export of goods from the premises, confirm permission to progress (P2P) has been granted, monitor goods moving from the premises to the point of exit at the UK border, confirm the goods have been exported and for any goods that are selected for customs checks by HMRC or Border Force to remain on the premises until the checks have been completed
More information can be found at: apply for customs supervised exports approval (C&E 48 CSE).
More information on import, export and customs for businesses can be found at: import, export and customs for businesses: detailed information.
Extensive guidance on preparing to apply and completing application forms for transferring your rights and obligations can be found at: transfer the rights and obligations of a customs special procedure to someone else.
Extensive guidance on preparing to apply and completing application forms for simplified processes for fixed transport installations can be at: simplified processes for fixed transport installations.