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HMRC internal manual

Customs Authorisation and Approval

HM Revenue & Customs
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Criteria and Conditions of Authorisation or Approval: Introduction

The criteria and conditions for each regime or procedure, detailed in sections CAA07050 to CAA07330 are mapped against the criteria and conditions required to be fulfilled for Authorised Economic Operator (AEO) applicants.


Economic operators should consider, dependent on the extent to which the AEO criteria needs to be met for each regime or procedure applied for, whether it would be beneficial to apply for AEO status.  Please see section CAA08050 for details on applying for AEO Status.


Pre-authorisation controls for the generic authorisation criteria are based upon the standards set out in the AEO guidelines.

Where assessment of a generic criteria has already been undertaken on an economic operator within a period of 12 months for a separate application, the results of that assessment should be taken into account when processing the new application.


Providing the full pre-authorisation checks for that criteria, as laid out in this guidance manual, were completed, the results were satisfactory and fully documented, then the controls need not be repeated.  References to the previous assessment must be completed on the pre-authorisation checklist for the new application.

Authorising officers should then focus their efforts on any new requirements specific to the regime of procedure being applied for.  For example, the economic operators record keeping operations were fully tested and document when applying for Entry in Declarant’s records (EIDR), the new application is for Storage (customs warehousing).  The pre-authorisation checks on record keeping should focus on any specific (new) requirements relating to the warehouse records.


The criteria and conditions matrices detail the generic requirements, based upon the AEO standards that are applicable to each regime.  The pre-authorisation checks may be reusable in these areas only. 


These are also the only elements of the regime where AEO status may be deemed as automatically fulfilling the conditions of authorisation or approval.  Please refer to CAA06000 Impact of Authorised Economic Operator (AEO) Status on other Customs Applications for further details.


Where criteria and conditions are deemed to be met on the basis of a previous authorisation or approval, the pre-authorisation checklist must document the evidence used for this decision. 


Each regime matrix also details any unique criteria and conditions for the specific type of application which must be assessed.  The pre-authorisation checklist must detail the controls performed against each of these bespoke criteria.


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).