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HMRC internal manual

Customs Authorisation and Approval

HM Revenue & Customs
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Transition Arrangements: Transition arrangements for Centralised Clearance

Centralised Clearance is a new simplification introduced by the Code, therefore no transition arrangements apply.

Implementation of Centralised Clearance is dependent on the development of a Commission system that will allow the transfer of information between Member States, therefore expected implementation date is 2020.

Any Economic Operator wanting to benefit from this simplification after 1 May 2016 must be AEOC.

Existing Single Authorisations for Simplified Procedures (SASP) may continue to be used:

·          For export procedures: until the Automated Export System is introduced

·          For import procedures: until Centralised Clearance for Import (CCI) system is deployed.

An economic operator wishing to apply for SASP or centralised clearance after 1 May 2016 will be required to be an AEOC.

All operations and procedures conducted under a SASP authorisation for goods entered on or after 1 May 2016 must be conducted under the Code provisions (including any restrictions on the use of Entry in Declarants Records (EIDR)).