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HMRC internal manual

Customs Authorisation and Approval

HM Revenue & Customs
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Overview of customs regimes and procedures requiring prior authorisation or approval: Introduction

This Chapter provides an overview of the regimes and procedures for which economic operators require prior authorisation or approval from the Customs authorities.

The overview for each type of authorisation or approval includes:

·        An explanation of the regime or procedure

·        The main benefits and uses of the regime or procedure

·        The main changes to the procedure being introduced by the Code.

Where customs simplification or facilitations are dependent upon the economic operator having Authorised Economic Operator Compliance (AEOC) status, the guidance will defer to the Authorised Economic Operator (AEO) guidance for the generic criteria and checks to be applied.  This guidance will then only detail any bespoke terms and conditions relating to the specific regime or procedure.

For non-AEO economic operators the generic terms and conditions to be met for all regimes and procedures will be based upon the criteria laid down by the AEO guidelines.

This will ensure maximum consistency and reusability of the checks and controls to be applied.

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).