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HMRC internal manual

Customs Authorisation and Approval

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HM Revenue & Customs
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Applying for Customs Authorisations and Approvals: Introduction

This Chapter provides details on the:

·        Checks to be completed by economic operators prior to making an application for a customs regime or procedure

·        Guidance available on where to find the forms to be used for each type of application and

·        Location of the offices to which applications are to be submitted.

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).