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HMRC internal manual

Customs Authorisation and Approval

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HM Revenue & Customs
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Pre-authorisation or approval controls and checklists for officers: Introduction

This Chapter provides details of the pre-authorisation or approval checks and controls which must be undertaken to assess an applicant’s eligibility to operate the regime or procedure applied for.

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).