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HMRC internal manual

Customs Authorisation and Approval

HM Revenue & Customs
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Transition Arrangements: Transition arrangements for Low Value Bulking Imports (LVBI)

As incomplete declarations do not exist under the Code, all existing authorisations for LVBI will cease on 30 April 2016. 

New, Code compliant authorisations for Simplified Declaration Procedures (SDP) will need to be in place in order to continue receiving the benefits of low value import procedures. Please see sections CAA03080 and CAA04080 for details.

As economic operators must hold a prior authorisation for SDP, please see section CAA07080 for details of the criteria and conditions which must be fulfilled.