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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: Authorisations and Approvals under Transition Arrangements

During the Code Transition Arrangements, economic operators should consider the benefits and costs involved in submitting an application to operate the regime or procedure under the new rules, please refer to section CAA04020 for details. 

Chapter CAA03000 provides an overview of each regime or procedure, including any changes introduced by the new Code.

Chapter CAA04000 provides information on the transition arrangements for each type of authorisation and approval.

Economic operators may wish, where available, to continue to operate the regime or procedure under the Community Customs Code (EU Reg. 2913/92) legislation during the transition period to manage business costs, particularly in relation to guarantees. 

Economic operators should be aware that some operations no longer exist under the Code.  In order to continue to benefit from any facilitations in these areas (for example Low Value Bulking Imports (LVBI), applications for the new procedures will be required (Simplified Declaration Procedure (SDP)).

Economic operators who decide to continue operating under their current authorisation or approval will be unable to benefit from any new facilitation measures introduced for these regimes under the Code (for example, retail sales in customs warehousing, no requirement to re-export IP goods).

Economic operators who decide to continue operating under their current authorisation and approval during the transition period should be advised not to wait until the transition period has expired to apply under the new rules.  Economic operators should ensure they have allowed sufficient time before the end of the transition period for the Customs authorities to consider and process the application.

Any new authorisation or approval required which has not been finalised by the end of the transition period, as a result of delays on the part of the economic operator in applying, will result in the loss of any facilitation or simplifications until the new authorisation or approval is in place.