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HMRC internal manual

Customs Authorisation and Approval

Overview of customs regimes and procedures requiring prior authorisation or approval: Self-Assessment

Economic operators who hold AEOC may be authorised to operate self-assessment.

Self-assessment allows authorised economic operators to carry out customs formalities themselves which have been traditionally carried out by the customs authorities.  This may include, for example, the calculation of customs duties and charges and the clearance of goods to free circulation and other customs procedures.

Where a full customs declaration or declaration using SDP is lodged to the customs authorities’ self-assessment may be authorised for any customs procedure and for re-export.

Where the customs declaration is made via entry in declarant’s records, self-assessment may not be authorised for:

·        Temporary Storage

·        Onward Supply Relief

·        Transit

·        Other special procedures where an INF form is required

·        Where an export safety and security (EXS) declaration is required

·        For indirect exports (exports declared in the UK which are exiting the Union via another Member State).

Self-assessment cannot be used where specific documentation is required that needs to be endorsed by the customs authority, for example where INF forms are required.

The following benefits are available to economic operators authorised for self-assessment:

·        The ability to release goods to a customs procedure without the presentation of the goods to customs

·        The ability to release goods to a customs procedure without submitting a customs declaration

·        The ability to undertake prohibitions and restrictions formalities themselves.

·        The ability to calculate customs duties and other import charges themselves and retain the customs declaration data within their commercial records.

A submission has to be provided within 10 days of the end of each month detailing the amount of revenue due and providing payment details.

The full customs declaration data must be either submitted to the customs authorities or made available for electronic upload from the economic operator’s own records for statistical and surveillance purposes.

To take advantage or first come, first served tariff Quotas, businesses will be required to submit a customs declaration for these goods to enable the quota allocation to take place.

Self-assessment is a new procedure introduced under the Code.