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HMRC internal manual

Customs Authorisation and Approval

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HM Revenue & Customs
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Customs Decisions in relation to authorisations and approvals: Introduction to customs decisions

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).

The information contained within this Chapter only relates to the acceptance and issuance of decisions taken upon receipt of an application for authorisations or approvals. 

It does not provide guidance on any other type of decision, for example, a decision to issue a post-clearance demand note for the collection of underpaid revenue.