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HMRC internal manual

Customs Authorisation and Approval

HM Revenue & Customs
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Transition Arrangements: Transition arrangements for Approved Exporter

Approved exporter authorisations may continue to operate without change under the Code.  There is no requirement for these authorisations to be reassessed or re-issued under the new Code arrangements.

The following table details the specific types of operations which may be operated under the Approved Exporter authorisation:

Type of Operation/ Benefits available after 1 May 2016 Available with a 2913/92 authorisation (CCC) Only applies to a 952/13 authorisation (UCC)
The ability to issue invoice declaration as proof of preferential origin in lieu of official preference certificates Y Y
Ability to issue a ‘no value limit’ invoice declaration Y Y

There are no changes to the criteria and conditions of authorisation as a result of the introduction of the Code.