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HMRC internal manual

Customs Authorisation and Approval

Introduction to Customs Authorisations and Approvals: scope of guidance

Customs Authorisation and Approval guidance is numbered CAA01010 to CAA11350 and is the main reference material for people in the department.  All HM Revenue and Customs formal procedures and work systems are outlined in this guidance which gives managers and staff the department’s rules and guidelines and general advice on interpreting them.

This guidance is for the use of staff concerned with the authorisation and approval of economic operators and their premises for customs regimes and procedures.  It outlines the criteria, conditions and procedures for economic operators to become authorised to use customs regimes and to gain premises approvals.

The aim of the guidance is to:

  • Outline the processes to be followed when assessing applications for customs authorisations and approvals
  • Explain the terms and conditions to be fulfilled by economic operators in order to qualify for each type of authorisation and approval
  • Detail the pre-authorisation checks and controls to be undertaken when assessing economic operators eligibility to gain authorisation or approval
  • Provide guidance on the procedures to be followed for applications which fail to meet the required standards

For the purposes of this guidance, the Union Customs Code (EU Reg. No. 952/13) will be referred to as the Code. 

References to the supporting legislation to the Union Customs Code (the Code):

Commission Delegated Regulation (EU) 2015/2446 will be referred to as the Delegated Act (DA)

Commission Implementing Regulation (EU) 2015/2447 will be referred to as the Implementing Act (IA).

Any references to the previous EU customs legislation will be referred to as the Community Customs Code (Reg. No. 2913/92) or the Community Customs Code Implementing Provisions (Reg. No. 2454/93).