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HMRC internal manual

Customs Authorisation and Approval

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HM Revenue & Customs
Updated
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Introduction to Customs Authorisations and Approvals: Overview of Customs Authorisations and Approvals

This guidance manual provides an overview of the:

·        Regimes and procedures for which economic operators can obtain prior authorisation and approval

·        Transition arrangements for each type of authorisation and approval

·        Legislation applicable to customs authorisations and approvals

·        Forms to be used in applying for a customs regime or procedure

·        Procedures to be followed in processing applications for customs regimes and procedures

·        Standard checks and controls to be performed prior to reaching a decision on a customs application

·        Bespoke checks and controls to be undertaken in relation to each specific regime and procedure

·        Procedures to be followed when issuing a decision on a customs application.

This manual does not include guidance on the operation of, nor detailed procedures on the specific regimes or procedure concerned.  Information on the operations of the respective regimes and procedures are contained within its relevant guidance manual.

This guide does not provide information on the following authorisation types:

·        Community System Providers (CSPs - this is covered within the Service Delivery Agreement for CSPs)

·        Port, Wharf and Airport Approvals, this is covered by Border Force, National Frontier Approvals Unit under CEMA Sections 20 and 22

·        Office of Exchange, this is covered by the Universal Postal Union arrangements

·        Community System of Duty Reliefs (CSDR), these are covered by R6-1 (available from Policy)

·        Border Inspection Posts (BIPs) as these are owned by DEFRA, and

·        Exemption from a prescribed itinerary for transit movements, this has been withdrawn under the Code.

Guidance on the application for and issuing of Binding Decisions, Control Copy T5s and Box 18 Transit Simplifications will be included in a future edition of this Manual.