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HMRC internal manual

Customs Authorisation and Approval

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HM Revenue & Customs
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Authorising Customs Authorisations and Approvals: General Procedures for issuing a Decision on an application

Decisions on applications must be issued in accordance with the Code requirements for all customs decisions.  Guidance on this may be found in chapter CAA02000.

Once a decision has been reached, the authorising officer must ensure:

·        All evidence in support of the decision is recorded in the economic operators application folder

·        Any adverse decisions have been subject to the Right To Be Heard (RTBH) process

·        All pre-conditions of authorisation or approval have been evidenced, including the provision of any mandatory guarantees;

·        All the necessary documents for issuing the decision have been completed.  Details on the specific documentation required for each type of application may be found in sections CAA11080 - CAA11350.

·        The Right To be Heard and/ or decision letters have been drafted using the standard letter templates provided in sections CAA11050 - CAA11060 and CAA11080 - CAA11350.

·        Where these templates have not been used the reasons have been documented in the economic operator’s folder.

The following standards for the economic operator’s authorisation or approval folder should be adhered to.  These folder standards are designed to minimise the risk of criticisms and fines by external auditors:

Authorisation or Approval Folder        
         
Original authorisation Application Letter Pre-authorisation checks Pre-authorisation assurance report
Latest authorisation Application Letter Pre-authorisation checks Pre-authorisation assurance report
Retrospection Date of application Date of authorisation expiry Date authorisation for retrospection granted  
Checklists and Reports        
Check notes cover: What risks checked          
  Specific tests undertaken and results          
  Checks undertaken on generic compliance tests on all applications          
  Bespoke checks undertaken for the type of application          
  Supervising office checks undertaken on compliance with T&Cs          
  Visiting officers reports include:          
  ·        Checks undertaken on compliance with T&Cs (generic and bespoke)          
  ·        Transaction tests undertaken          
  ·        Audit trail tests          
  ·        Checks on management controls relating to the assignment of goods to specific procedure/ use          
  ·        Assessment, using behavioural analysis model, of the customers segmentation          
  ·        Recommendations for future control programme          
  Control Plan Recommendation Activity Results Risk feedback  
             

 

The following Quality Assurance checks should be completed on a routine basis to ensure the quality and consistency of decisions.  The Quality assurance checks are designed to satisfy external Auditors that the guidance and legislation is being properly applied:

Applicant’s Name  
   
VAT No. (VRN)  
EORI No  
Application Ref  

 

Date Application Received Date Acceptance Tests Completed Date acceptance/  rejection notice sent
     
     

 

Quality Assurance Checks Assessment Quality Assurance Comments Initials
Acceptance tests completed and results documented    
Generic compliance tests completed and results documented    
Bespoke compliance tests completed and results documented    
Visiting officer referral issued (if no was the reason for no referral valid)    
Visiting officers report received detailing tests conducted and results    
Was the visiting officer’s recommendation regarding authorisation or approval followed?    
If no, were reasons valid?    

 

 

 

Quality assurance of the Decisions made

Quality Assurance Checks Assessment Quality Assurance Comments Initials
Was the decision made within the required timescales?    
Were the reasons for the decision fully documented including the tests completed and the results recorded?    

 

Authorisations Rejected

Quality Assurance Checks Assessment Quality Assurance Comments Initials
Was the rejection justified and the reasons fully documented    
Was a RTBH letter issued?    

 

Authorisations or Approvals Granted

Quality Assurance Checks Assessment Quality Assurance Comments Initials
Was the decision justified on the results of the tests completed?    
Were the procedures for granting the authorisation laid out in section CAA11000 followed?    
Is a control plan for the authorisation or approval required?     
Where necessary, has the control plan been completed and provided to RIS/ LB to inform future selections for assurance?