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HMRC internal manual

Customs Authorisation and Approval

Overview of customs regimes and procedures requiring prior authorisation or approval: Use of Seals of a Special Type (Transit)

Economic Operators may be approved to use special types of seal on means of transport, containers or packages.  

An authorisation is only granted to economic operators that are established in the Union and regularly use Union transit.

The following benefits are available to economic operators authorised to use special seals:

·        The holder of the authorisation can apply their own seals, at their own premises, where sealing is required to ensure identification of the goods

The introduction of the Code has resulted in the following changes for the holder of an authorisation for special seals:

  • Requirement to meet the following AEO criteria specified in Article 39(a) (b) (d) of the Code:

Customs and other tax compliance (related to the economic activities of the applicant);

Record-keeping standards and

Practical standards of competence or professional qualifications.