Process map
Customs authorisations process map overview.
This process map does not apply for AEO applications as there are additional pre and post application checks in the AEO application process. Please look at the AEO technical handbook for guidance.
The applicant must determine if the customs authorisation they wish to apply for is suitable for their business and check if they are eligible to apply before they start the application. This will be a business decision looking at the benefits offered by the authorisation and the suitability of their business to operate the authorisation. For most customs authorisations, the standard eligibility requirement includes the applicant:
- being established in the UK (GB and or Northern Ireland)
- holding an Economic Operator Registration and Identification (EORI) number
The applicant completes the application online through the GOV.UK website and attaches any relevant documents.
The application is accepted and HMRC has determined that the application form has been completed by the responsible person within the business, was fully completed and submitted accurately through the GOV.UK website.
Once the application has been accepted by HMRC, HMRC officers will complete a set of checks before a decision is made to grant or refuse the authorisation. The checks carried out are on the applicants:
- compliance history to see if the applicant has previously met their customs obligations when conducting international trade and their compliance with the requirements of other taxes
- financial standing to check if the applicant has sufficient assets to cover any customs debt
- customs competence to assess the applicant’s experience and knowledge of customs activity and whether the business is set up to operate customs activities correctly
For customs authorisations that involve the storage or processing of goods at a specific location, a site visit may be required before the authorisation is granted to check the business premise meets the conditions set out in relevant legislation and public notice.
An application may be put on hold if HMRC requires further information before making a decision. This may apply when:
- the applicant is required to obtain a guarantee such as a customs comprehensive guarantee
- another authorisation is mandatory, the applicant should have obtained the required authorisation prior their application but if they have not done so, they will be able to apply for both authorisations at the same time
- certain licenses or approvals are needed depending on the type of goods the applicant will be handling, the applicant should be aware of what the required licenses and approvals are and should hold these before their customs authorisation application to avoid a delay in them being authorised
- there is further information that HMRC needs to assess the applicant for the authorisation, where further information is requested, the application will be put on hold for a period or until the information is provided before a decision can be made
If the applicant passes the checks, HMRC will grant them the authorisation, HMRC will send an approval notification to the applicant through the post.
The approval notification will include:
- the approval reference number
- the details of person authorised
- the period the authorisation is valid for (where applicable)
- the details of the supervising office for the applicant to contact for support
- the conditions of the authorisation which the applicant needs to follow
If the applicant does not meet the requirement of the customs authorisations, fails to pass the authorisation checks or fails to provide the requested information within the deadline set, the application will be rejected. If the applicant does not agree with the decision, they can request right to be heard (RTBH) or appeal the decision.