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HMRC internal manual

Customs Authorisation and Approval

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

Economic operators who hold AEOC status may be authorised to operate centralised clearance.

In essence Centralised Clearance allows for goods to be physically imported or exported from one Member State whilst the customs declarations are submitted to a different Member State.  The Member State of authorisation shall be the Member State at which the declaration is lodged.  This is referred to as the Supervising Member State.

The supervising Member State transmits information on the goods to the Member State of entry or exit (presentation Member State).  This notification must specify whether the goods may be released to the customs procedure declared or if controls are to be undertaken prior to granting release.

The supervising Member State will provide the presentation Member State with the full statistical and fiscal information on the goods to allow statistical obligations to be fulfilled and to allow the calculation and collection of VAT or other national charges.

For example, the UK authorises the economic operator for centralised clearance, goods may be physically imported to France with the customs declaration being submitted to the UK.  The UK provides authority to France to release the goods and exchanges information on the statistical and value for VAT details of the goods being imported.

Centralised clearance may only be used for following procedures:

·        Release to free circulation

·        Customs warehousing

·        Temporary admission

·        End-use

·        Inward processing

·        Outward processing

·        Export

·        Re-export

Where the declaration for centralised clearance is made via entry in the declarant’s records, centralised clearance may not be used to enter goods to:

·        Temporary Storage

·        Onward Supply Relief

·        Transit

·        Other special procedures where an INF form is required

Where the declaration for centralised clearance is made via entry in the declarant’s records, centralised clearance may not be used for the export or re-export of goods:

·        Where a pre-departure declaration is required

·        In the case of indirect exports (for example, goods declared for export in the UK but leaving the EU via France)

·        Which are liable to excise duties.

 

 

The following benefits are available to economic operators authorised for centralised clearance:

·        The ability for economic operators to centralise their customs functions within a single Member State, including the supervision of authorisations and supporting documentation

·        Where the EIDR notification waiver is granted for use with centralised clearance, the EIDR authorisation holder must notify the temporary storage operator of the entry of goods to a customs procedure to enable the temporary storage to be discharged.

Centralised clearance is a new procedure introduced under the Code. 

Until the electronic systems to support centralised clearance are introduced in October 2020, centralised clearance will continue to operate as Single Authorisation for Simplified Procedures (SASP).  The simplified procedure authorised under SASP must be operated in accordance with the new Code procedures.

For other authorisations linked to the SASP (for example special procedures) involving more than one member state, please refer to section CAA10150 for details of how these may impact on the requirements for a guarantee.