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HMRC internal manual

Customs Authorisation and Approval

Legal Framework for Customs authorisations and approvals: Introduction

This Chapter provides an overview of the legal framework for the regimes and procedures for which economic operators require prior authorisation or approval from the Customs authorities.


The overview for each type of authorisation or approval includes:

·        The legal basis for the operation of the regime or procedure

·        The legal basis for the criteria and conditions to be met by economic operators in order to be granted authorisation or approval


Where customs simplification or facilitations are dependent upon the economic operator having Authorised Economic Operator Compliance (AEOC) status, the guidance will defer to the Authorised Economic Operator (AEO) legal framework matrices included at sections CAA05030 to CAA05050 for the criteria and conditions to be fulfilled.  This guidance will then only detail the legal basis for any bespoke terms and conditions relating to the specific regime or procedure.


For the purposes of this guidance, the Union Customs Code (EU Reg. No. 952/13) will be referred to as the Code. 

References to the supporting legislation to the Union Customs Code:

Commission Delegated Regulation (EU) 2015/2446 will be referred to as the Delegated Act (DA)

Commission Implementing Regulation (EU) 2015/2447 will be referred to as the Implementing Act (IA)

Any references to the previous EU customs legislation will be referred to as the Community Customs Code (Reg. No. 2913/92) or the Community Customs Code Implementing Provisions (Reg. No. 2454/93).