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HMRC internal manual

Customs Authorisation and Approval

HM Revenue & Customs
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Legal Framework for Customs authorisations and approvals: Special Procedures

The articles detailed below apply on a general basis to all forms of prior authorised special procedures.  The articles providing the legal framework for the specific types of special procedures are detailed in:

·        CAA05120 Storage

·        CAA05130 Processing

·        CAA05140 Specific Use


Legal Act Article Explanation/ Usage
Code A.211(1) Authorisation is required for processing, specific use and storage.
Code A.211(2) Retrospective authorisations may be issued where the conditions of this article are met.
Code A.211(3) Criteria for obtaining authorisation to use special procedures
Code A.211(4) Pre-conditions of granting authorisation
Code A.211(5) - (6) Economic conditions which may affect authorisation
Code A.214 Requirements for keeping records
Code A.215 Discharge of procedures
Code A.218 Transfer of goods between authorisation holders
Code A.219 Movement of goods within special procedures
Code A.220 Usual Forms of Handling (UFH) operations
Code A.223 Allowing Equivalence on goods declared to special procedures
Empowerment to set Delegated Acts (DA), the DA provisions set out:    
Code A.212 Conditions for granting authorisations
    Exemptions from applying the authorisation criteria in specific circumstances
    Cases where economic conditions are deemed to be met
Code A.216 Determine the time limits for the discharge of the procedure
Code A.221 Cases and conditions for the movement of goods within special procedures
    Determining the types of UFH allowed on goods within special procedures
Code A.224 Exceptions to the requirement for equivalent goods to be identical
    Conditions under which equivalent goods may be used
    Cases where the use of equivalent goods is not authorised under processing
Empowerment to set Implementing Acts (IA), the IA provisions set out:    
Code A.213 Procedural rules for examining the economic conditions
Code A.217 Procedural rules for the discharge of special procedures
Code A.222 Procedural rules for the -transfer of rights and obligations of the holder of the procedure
    Procedural rules for the movement of goods within special procedures
Code A.225 Procedural rules for the use of equivalent goods
DA A.161 Accepting an application from a non EU entity
DA A.162 Competent office for non EU applicants
DA A.164 Authorisation renewal or amendments requests may be submitted in writing
DA A.166  
DA A.167  
IA A.259 Examination of the economic conditions
DA A.169 Authorisation conditions for equivalence
DA A.169(2) Equivalence is not allowed where goods are subject to Anti-Dumping Duty (ADD)
DA A.171 Time limits to issue an authorisation once it is accepted.
    UK only authorisations: 30 days for Processing and Specific Use; 60 days for Storage.
    Where Commission examination of the economic conditions is required, the time limit for reaching a decision is extended to 1 year.
DA A.172 Periods for which retrospection may be given
DA A.173 Time periods for the validity of authorisations
DA A.174 Extending the period for discharge
DA A.175 Submission of Bills of Discharge
DA A.176 Requirements for economic operators to use INF procedures
DA A.178 Specific criteria for the record keeping
DA A.179 Circumstances in which goods may be moved within special procedures
DA A.180 Types of Usual Forms of Handling allowed are detailed in Annex 71-03-DA
DA A.181 Use of INF forms by supervising offices
DA A.182 Union status of animals born from those already declared to special procedures
DA A.183 Waiver from the obligation to submit a supplementary declaration
IA A.259 Procedures to be followed where an examination of the economic conditions is required
IA A.260  
  A.261 Consultation procedures between Member States
IA A.264 Procedures for discharging the special procedure
IA A.265 Procedures for processing the Bill of Discharge
IA A.266 Procedures for transfer of rights and obligations between authorisations
IA A.267 Procedures for moving goods within special procedures
IA A.268 Procedures for handling equivalent goods
IA A.269 Status of equivalent goods
IA A.271 Electronic system for INFs