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HMRC internal manual

Customs Authorisation and Approval

HM Revenue & Customs
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Introduction to Customs Authorisations and Approvals: Background to Customs Authorisations and Approvals

Union legislation makes provisions for customs authorities to make available facilitations and simplifications for economic operators who meet specific criteria and conditions.

In order to gain access to these facilitations and simplifications Customs must assess the economic operator’s ability to fulfil the legal obligations of the particular regime or procedure concerned.

The department’s main objective in processing these applications is to harmonise the approach and ensure the consistency of handling for economic operators, to enable compliant businesses to gain access to facilitations and simplifications that ease the administrative and revenue burdens involved in the international trade of goods and to improve voluntary compliance within its customer population.

Access to simplifications and facilitations will not compromise Border Force’s commitment to maintain anti-smuggling controls, to enforce prohibitions and restrictions and other government departments’ regulatory requirements.  All applications for customs regimes and procedures which involve the clearance of goods at the external border must ensure that customs officials’ ability to conduct admissibility, regulatory and safety and security controls are not adversely impacted.