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HMRC internal manual

Customs Authorisation and Approval

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HM Revenue & Customs
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Transition Arrangements: Transition arrangements for Special Procedures – General Provisions

 

See sections CAA04110CAA04130 for specific information on the transition arrangements for each type of special procedure (excluding transit).

Community Customs Code (Reg No. 2913/92) Authorisations with an end date:

Current IP(D) authorisation holders who wish to import goods to IP on or after 1 May 2016 will require a new, UCC IP authorisation.

Authorisations for:

·        Inward Processing (Suspension),

·        Outward Processing,

·        End-use and

·        Temporary Admissions

that were granted under the Community Customs Code (Reg. No. 2913/92) may continue to be used to enter goods to the special procedure until the date of expiry or 30 April 2019 whichever is earliest.

Economic operators must have their new authorisation for these types of procedure in place by 1 May 2019 in order to retain the special procedure.

Economic operators will be required to reapply for these types of authorisations.

Once Community Customs Code (Reg No. 2913/92) authorisations for Military End Use are reissued as UCC authorisations, these goods (under Council Regulation 150/2003) may only be entered to end use by the Ministry of Defence, under their own authorisation. 

Sub-contractors must apply for and use IP instead.  Sub-contractors may continue to use their end use authorisations for these goods until the authorisation expires or 30 April 2019, whichever is earliest.

 

Community Customs Code (Reg No. 2913/92) authorisations without an end date:

Authorisations for Storage:

·        Customs Warehousing or

·        Free zone

that were granted under the Community Customs Code (Reg. No. 2913/92) may continue to be used to enter goods to the special procedure until the authorisation is reassessed.  At the point of reassessment the criteria and conditions stipulated in the Code will be required to be fulfilled. 

This reassessment must take place no later than 1 May 2019.

 

Entry of goods to a special procedure on or after 1 May 2016:

No imports may be made to Inward Processing (IP) Drawback (D) on or after 1 May 2016.

No imports may be made to Processing under Customs Control (PCC) customs procedure codes (CPCs) on or after 1 May 2016. 

PCC authorisations may be used, to import goods to IP during the transition period until the date of the PCC authorisations expiry or 30 April 2019, whichever is earliest. 

PCC authorisation holders will be issued with an IP authorisation number which must be used after 1 May 2016 for any new importations.  The customs debt rules in article 85 of the Code must be used for the new importations.

No goods may be entered to a customs warehouse using Type D rules of assessment on or after 1 May 2016.

Type D warehousing authorisations may be used, to import goods to customs private warehousing arrangements, during the transition period until the warehousing authorisation is reassessed or 30 April 2019, whichever is earliest. 

Type D warehousing authorisation holders will be issued with an amended authorisation with a prefix of:

·       C (if it is currently only a type D authorisation) or

·       E (if it is currently a type E with type D rules of assessment). 

All entries to the warehouse made after 1 May 2016 must be made in accordance with the Code rules for a Private Warehouse, using the normal customs debt rules of assessment.

 

Discharge of a special procedure on or after 1 May 2016:

Current IP (D) authorisations will have a period of six months from the end of the throughput period to reclaim duties paid on import to IP (D).  All claims must be made no later than 31 December 2018. 

Goods entered to the following special procedures on or before 30 April 2016 but discharged on or after 1 May 2016 must be discharged under the UCC rules:

·        End use (this includes the requirement for a Bill of Discharge to be submitted)

·        Customs warehousing (with the exception of type D)

·        Inward processing suspension

·        Processing under Customs Control

Goods entered to the following special procedures on or before 30 April 2016 but discharged on or after 1 May 2016 must be discharged under the Community Customs Code (Reg No. 2913/92) rules:

·        Inward processing drawback

·        Temporary Admissions

·        Customs warehousing type D

·        Outward processing

Goods entered before 1 May 2016 to a type D customs warehouse may only be removed using the type D rules of assessment until 31 December 2018.

 

The following table details the specific types of operations which may be operated under a Community Customs Code (Reg. No. 2913/92) authorisation and those which may only be performed if a new Code authorisation is held. 

Only processes, premises or operations which are authorised on 1 May 2016 will be allowed to continue under the Community Customs Code (Reg. No. 2913/92).  Any new operations, premises or processes to be added will require full re-authorisation under the Code.

 

 

 

Type of Operation/ Benefits available after 1 May 2016 Available with a 2913/92 authorisation (CCC) Only applies to a 952/13 authorisation (UCC)
Requirement to re-export IP goods Y N
Retail sales remotely under customs warehousing N Y
Bill of Discharge for end use relief Y Y
Economic tests for processing are reduced post UCC Y Y
Simplified movement of goods N Y
Type D customs warehouse rules of assessment: the removal of goods entered to the warehouse prior to 1 May 2016 only YUntil 31 December 2018 N
Use of type E warehouses (based on a records only system)  Y Nall premises must be named on the approval
Military end use goods may be entered to the end use procedure by the Ministry of Defence (MOD) or sub-contractors Y Nrestricted to the MOD only
Equivalence is not allowed for goods subject to Anti-Dumping Duty (ADD) N N