Legal framework

Provides details on the provisions to regulate customs authorisations.

The legislation framework in the handbook provides the details on the provisions to regulate customs authorisations, in particular the legal powers which cover how they are applied for, granted and managed post authorisation.  

This legal framework covers:

  • application for authorisation
  • authorisation criteria and acceptance criteria
  • decision points
  • managing your authorisation
  • period of authorisation and renewal
  • reviews and appeals.
  • penalties for contravention of relevant rules

Primary Legislation

Customs and excise management act 1979 (CEMA)

The customs and excise management act legislates for traders in Great Britain and is an act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the commissioners of customs and excise for the time being perform functions, with amendments to give effect to recommendations of the law commission and the Scottish law commission.

Application for authorisation:

  • approvals and processes (part 3 - S19, S20, S20(A), S22, S22(A), S24, S25) CEMA 1979 Part X

Taxation (cross-border trade) act 2018 (TCTA)

The TCTA legislates for traders in Great Britain and is an act to impose and regulate a duty of customs by reference to the importation of goods into the United Kingdom; to confer a power to impose and regulate a duty of customs by reference to the export of goods from the United Kingdom; to make other provision in relation to any duty of customs in connection with the withdrawal of the United Kingdom from the EU; to amend the law relating to value added tax, and the law relating to any excise duty on goods, in connection with that withdrawal and for connected purposes.

Application for authorisation:

Authorisation criteria and acceptance criteria:

Decision points:

Managing your authorisation:

Period of authorisation and renewal:

Reviews and appeals:

Penalties for contravention of relevant rules:

Finance act 1994 and finance act 2003

The finance act legislates for traders within Great Britain and is an act to grant certain duties, to alter other duties, and to amend the law relating to the national debt and the public revenue and to make further provision in connection with finance.

Managing your authorisation: 

Reviews and appeals: 

Penalties for contravention of relevant rules: 

Union customs code regulation (EU) No 952/2013 (UCC) and union customs code regulation (EU) No 953/2013 (UCC)

The union customs code (UCC) defines the legal framework for customs rules and procedures in the EU customs territory, adapted to modern trade models and communication tools. The UCC applies to applicants and authorisation holders in Northern Ireland.

Application for authorisation: 

Authorisation criteria and acceptance criteria: 

Decision points: 

Managing your authorisation: 

Period of authorisation and renewal: 

Reviews and appeals: 

Penalties for contravention of relevant rules: 

Secondary legislation

The customs (import duty) (EU exit) regulations 2018 (CIDEER)

CIDEER applies to applicants or authorisation holders in Great Britain, this secondary legislation lays down the main provisions governing the importation of goods to the UK.

Application for authorisation: 

Authorisation criteria and acceptance criteria:  

Decision Points: 

Period of authorisation and renewal:  

Reviews and appeals: 

The customs (special procedures and outward processing) (EU exit) regulations 2018 (SPREG)

SPREG applies to applicants or authorisation holders in Great Britain, this secondary legislation lays down the main provisions governing use of customs special procedures in the UK.

Application for authorisation: 

Authorisation criteria and acceptance criteria: 

Period of authorisation and renewal: 

  • period for which an authorisation is to have effect regulation 10 part 2 regulation 10 Part 2 SPREG 2018

The customs (export) (EU exit) regulations 2019 (CEEER)

CEEER applies to applicants or authorisation holders in Great Britain, this secondary legislation lays down the main provisions governing the exportation of goods from the UK.

Application for authorisation: 

Authorisation criteria and acceptance criteria: 

Decision points: 

Managing your authorisation: 

The customs (bulk customs declaration and miscellaneous amendments) (EU exit) regulations 2020 

The customs (contravention of a relevant rule) regulations 2003

The customs (contravention of a relevant rule) regulations 2003 apply to authorisation holders in Great Britain and prescribe the customs rules, contravention of which gives rise to a liability to a customs civil penalty, the persons who may be penalised and the maximum penalty that may be imposed in particular cases.

Tertiary legislation and public notices