Guidance

Reassessment of customs open-ended authorisations (CIP32)

Find out how HM Revenue and Customs (HMRC) will manage Community Customs Code authorisations with no end date, which need to be replaced by 30 April 2019.

Introduction

HM Revenue and Customs wrote to businesses early in 2016 about changes to open ended customs authorisations.

Authorisations issued under the Community Customs Code (CCC) with no end date are no longer valid under the Union Customs Code (UCC). These CCC authorisations need to be replaced by 30 April 2019 under the UCC transition arrangements.

This will affect authorisations for:

  • customs warehousing
  • temporary storage
  • wharf approvals
  • simplified declaration procedure
  • authorised consignor or consignee for Transit

How the reauthorisation process will be managed

HMRC and the Border Force recognises the potential impact on businesses who will not be able to continue their normal activities when their CCC authorisation expires.

We’re writing out to tell affected businesses how we propose to conduct the reauthorisation process. We’ll be writing to all authorisation holders by 29 January 2018. We’ll include a questionnaire identifying UCC reassessment authorisations for businesses to complete and return to their supervising office as soon as possible.

HMRC and the Border Force will use the completed questionnaire to put in place arrangements to reassess the requested authorisations to make sure that businesses are UCC compliant. This may include visits to business premises. If businesses no longer require their authorisation after 30 April 2019, they will need to notify their supervising office.

We intend to reassess the customs open-ended authorisations in a structured way from April 2018 to April 2019 to confirm that UCC rules are complied with for all the relevant authorisations. It will also make sure that business comply with:

  • customs and other tax compliance (related to the economic activities of the applicant)
  • record-keeping standards
  • practical standards of competence related to the business’ customs activities (or relevant professional qualification)

In order to hold a UCC authorisation, which allows any form of suspension related to the payment of customs charges, businesses must also have in place a customs comprehensive guarantee (CCG).

After our reassessment, we’ll write to the relevant business again to notify them of their authorisation reference and any conditions attached to them. This may include a requirement that the business has a CCG in place for the authorisation to be valid. We recommend that businesses apply for a CCG as early as possible.

Contacts

Further information can be obtained from your supervising office.

Issued on the 27 December 2017 by Customs Strategy and Tax Design, Customs Directorate, HMRC.

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Published 3 January 2018