Transition Arrangements: Transition arrangements for Use of Seals of a Special Type (Transit)
Use of Seals of a Special Type authorisations issued under the Community Customs Code (Reg. No. 2913/92) may continue to be used until the authorisation is reassessed or the stocks of Community Customs Code (Reg No. 2913/92) seals have run out, whichever is earliest. The 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).
Economic operators who are authorised for the Community Customs Code (Reg. No. 2913/92) Seals simplification may continue to use their old stocks of seals until the seals run out or 1 May 2019, whichever is earlier.
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)|
|Apply Community Customs Code (Reg. No. 2913/92)Seals until stocks run out or 1 May 2019||Y||Y Until stocks run out or 1 May 2019|
|Apply their own seals, at their own premises||Y||Y|
|Apply UCC seals of a Special Type||N||Y|
There are four new high level criteria changes for Use of Seals of a Special type authorisations:
· 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 CAA07270.