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HMRC internal manual

Customs Authorisation and Approval

Updates: Customs Authorisation and Approval

2016

published amendments

Transition Arrangements: Transition arrangements for Special Procedures – General Provisions
Amended IPD claims end date: Current IP (D) authorisations will have a period of six months from the end of the throughput period to reclaim duties paid on import to IP (D). All claims must be made no later than 31 December 2018.

published amendments

Overview of customs regimes and procedures requiring prior authorisation or approval: Valuation Simplifications
spelling error

published amendments

Overview of customs regimes and procedures requiring prior authorisation or approval: Customs Supervised Exports (CSE), including Designated Export Places (DEPs)
corrected cross reference
fixed broken link.
Broken link fixed
Criteria and Conditions of Authorisation or Approval: Matrix of criteria required for Authorised Consignee (TIR)
Financial requirements update to provide clarity on guarantees.
Criteria and Conditions of Authorisation or Approval: Matrix of criteria required for Use of an Electronic Transport Document as a Transit Declaration
Guarantees information corrected
Criteria and Conditions of Authorisation or Approval: Matrix of criteria required for Authorised Consignee (Transit)
Financial Solvency section amended to provide clarity around guarantees.
Overview of customs regimes and procedures requiring prior authorisation or approval: Use of an Electronic Transport Document as a Transit Declaration
guarantee text amended for clarity
Transition Arrangements: Transition arrangements for Use of an Electronic Transport Document as a Transit Declaration
Amended guarantee text for clarity

published amendments

Criteria and Conditions of Authorisation or Approval: Matrix of criteria required for Authorised Issuer for Proof of Union Status
Change regarding guarantee requirements
Criteria and Conditions of Authorisation or Approval: Matrix of criteria required for Regular Shipping Service
Change regarding guarantee requirements

published amendments

Criteria and Conditions of Authorisation or Approval: Matrix of criteria required for Simplified Import VAT Accounting (SIVA) Scheme
broken link fixed
Re wording of bespoke requirement

published amendments

Overview of customs regimes and procedures requiring prior authorisation or approval: Comprehensive Guarantees
Second para - Should read two or more transactions.

published amendments

Criteria and Conditions of Authorisation or Approval: Matrix of criteria required for Simplified Import VAT Accounting (SIVA) Scheme
PRACTICAL EXPERIENCE NOT A REQUIREMENT

published amendments

Legal Framework for Customs authorisations and approvals: Processing
Table reformatted - no change to content
Legal Framework for Customs authorisations and approvals: Storage
Table reformatted - no change to content
Legal Framework for Customs authorisations and approvals: Special Procedures
Table reformatted - no change to content
Legal Framework for Customs authorisations and approvals: Specific Use
Table reformatted - no change to content
Legal Framework for Customs authorisations and approvals: Simplified Declaration Procedure (SDP), including additional requirements for low value imports
Table reformatted - no change to content
Legal Framework for Customs authorisations and approvals: Entry in Declarants Records (EIDR) Imports
Table reformatted - no change to content
Legal Framework for Customs authorisations and approvals: Temporary Storage (TS) and Approved Depositories (AD)
Table reformatted - no change to content
Legal Framework for Customs authorisations and approvals: Centralised Clearance
Table reformatted - no change to content
Legal Framework for Customs authorisations and approvals: Comprehensive Guarantees
Table reformatted - no change to content
Table reformatted - no change to content
Legal Framework for Customs authorisations and approvals: Authorised Economic Operator Status Security and Safety (AEOS))
Table reformatted - no change to content
Legal Framework for Customs authorisations and approvals: Authorised Economic Operator Status Compliance (AEOC)
Table reformatted - no change to content
Legal Framework for Customs authorisations and approvals: Authorised Economic Operator Status (AEO)
Table reformatted - no change to content
Transition Arrangements: Transition arrangements for Entry in Declarants Records (EIDR) Imports
Table reformatted - no change to content.
Customs Decisions in relation to authorisations and approvals: Accepting an application
Table reformatted - no change to content

published amendments

Customs Decisions in relation to authorisations and approvals: Request from the applicant for an extension
Amended title - missing letters

published amendments

Transition Arrangements: Deciding on when to apply under the Union Customs Code (UCC), the Code
In response to feedback from businesses, HMRC has revisited the list of amendments that trigger an existing authorisation to be reissued as a UCC authorisation. The revised 'Triggers for re-authorisation' have now been updated in this manual.

2018

published amendments

Applying for Customs Authorisations and Approvals: Guidance on submitting an application
Change references from Client Relationship Manager CRM to Customer Compliance Manager CCM. Requested by Sonam Sony from Customer Compliance Group Communications
Applying for Customs Authorisations and Approvals: Applying for Self-Assessment
Change of reference from CRM to CCM Customer Compliance Manager. Change was requested by Sony Sonam of the customer compliance group communications
Overview of customs regimes and procedures requiring prior authorisation or approval: Storage
Change made on the 3rd bullet after title [The introduction of the Code has resulted in the following changes for storage:] to reflect current practice. Change requested by Michele Adams-Collins from the special procedures team

published amendments

Authorising Customs Authorisations and Approvals: Rejecting an authorisation: Decision letters
Section updated in line with ARTG15000 guidance, as advised by SOLS office through their "action plan - SOLS Customs Better Process" document advising all letters, guidance and other material should use the standard phrase in ARTG15000.