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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 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.