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HMRC internal manual

Customs Authorisation and Approval

Overview of customs regimes and procedures requiring prior authorisation or approval: Low Value Bulking Imports (LVBI)

LVBI as a concession no longer exists under the Code as the provisions for incomplete declarations have been removed.

Economic operators wishing to continue to benefit from the low value bulking arrangements to declare low value items may apply for Simplified Declaration Procedure (SDP).  Where the intrinsic value of the goods (per consignee) is within the following thresholds:

·        Less than £15

·        Between £15 and £135

special authorisation may be granted under Simplified Declaration Procedure (SDP) to waive the supplementary declaration requirement.  This is dependent upon sufficient data being included on the initial declaration to enter the goods using SDP.

LVBI operators must hold a prior authorisation for SDP, please see CAA03080 for details.

The following benefits are available to economic operators authorised for SDP with low value imports:

·        The ability to waive the requirement to lodge supplementary declarations for consignments underneath the statistical threshold

·        The ability to submit a simplified declaration for low value imports.

The introduction of the Code has resulted in the following changes for low value imports:

·        Following the removal of the incomplete simplified declaration under the Code, the use of low value imports will be conditional upon an authorisation for simplified declaration procedure being held

·        The simplified declaration will be required to comply with the data set stipulated in Annex B DA

·        Supplementary declarations will be required for items above the statistical threshold

·        As incomplete declarations do not exist under the Code, all existing authorisations for LVBI will cease on 30 April 2016.  An authorisation for SDP (including low value imports) will need to be in place.

·        Where an authorisation for SDP (including low value imports) is not held, there will be no low value import arrangements available from 1 May 2016.