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HMRC internal manual

Customs Authorisation and Approval

HM Revenue & Customs
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Authorising Customs Authorisations and Approvals: Introduction

This Chapter contains details of the processes to be followed when issuing decisions on customs applications.  It covers the:

·        General Procedures for issuing a Decision on an application

·        Processes for notifying formal acceptance of an application

·        Procedures for refusing to accept an application

·        Procedures for rejecting an authorisation, including the Right To Be Heard process

·        Procedures for granting an authorisation or approval, including details of any specific activities to be undertaken and any paperwork that must be issued with the Decision.

This Chapter also provides the standard letter templates to be used for all types of application decisions.

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).