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HMRC internal manual

Customs Authorisation and Approval

HM Revenue & Customs
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Applying for Customs Authorisations and Approvals: Applying for Self-Assessment

Until the issues with the capture of the surveillance data are resolved HMRC are not in a position to process applications for self-assessment.

Further details will be released in due course.

Economic operators wishing to apply for self-assessment should contact (in writing) their CRM or tax Specialist if they are under Large Business control or write to:

«AEO Central Site?»


The following information should be included in the letter to the customs authorities what aspect of self-assessment is being applied for:

·          Customs controls and formalities

·          Formalities relating to P&R goods (this should include details of the specific P&R product concerned)

·          Calculation of customs duties and charges

Supporting information and operating manuals should be enclosed with the application detailing how the procedure applied for will be managed within the business operations, including:

·          Operating instructions for the procedure

·          Management controls and checks on correct operation of the procedure

·          Software/ IT manuals and system checks/ controls

·          Any licensable products involved and how these will be managed

·          Health and safety procedures for P&R goods

·          Physical security for the prevention of uncleared goods


Please note that under the Code, economic operators must be an AEOC to be eligible to apply for Self-assessment.