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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 Authorised Consignee (Transit)

Authorised Consignee (Transit) authorisations issued under the Community Customs Code (Reg. No. 2913/92) may continue to be used until the authorisation is reassessed, at which time the criteria and conditions stipulated in the Code will be required to be fulfilled.  This reassessment must be completed by 1 May 2019.

Goods entered to transit on or before 30 April 2016 where the movement is ended on or after 1 May 2016, the movement shall be discharged under the Community Customs Code Rules (Reg No. 2913/92).

From 1 May 2016, all new transit movements and procedures, including those related to Authorised Consignee (Transit) must be completed under the Code provisions, regardless of whether a Community Customs Code (Reg. No. 2913/92) authorisation is still being used.

The following table details the type of operations or procedures which may be conducted under a Community Customs Code (Reg No. 2913/92) authorisation or those which only apply to new UCC authorisations. 

Procedures available under a Community Customs Code (Reg No. 2913/92) authorisation or approval may only be conducted during transition where they were specifically included in the authorisation on 30 April 2016.

Type of Operation/ Benefits available after 1 May 2016 Available with a 2913/92 authorisation (CCC) Only available with a 952/13 authorisation (UCC)
     
Receive goods at their own premises without presenting the goods to the Customs authorities Y Y
End transit movements at their own premises instead of at the office destination. Y Y
Where transit movements are ended at the economic operator’s own premises, an approval for Temporary Storage will be required Y Y

There are four new high level criteria changes for Authorised Consignee (Transit):

·        Compliance history in other taxation areas

·        Access provided at an agreed place of business to the commercial and customs records

·        Procedures for administering official documentation

·        Adequate IT security measures to protect systems and data

The specific criteria to be met in these areas are detailed in section CAA07260.