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HMRC internal manual

Customs Special Procedures Manual

Roles and responsibilities: Authorising Offices

Responsibilities of the Authorising Office

Authorising offices are responsible for checking that an application for a special procedure is entitled to be made and that the four basic AEO(C) standards for authorisation of a customs procedure (compliance, records, competence (in customs matters) and solvency) and other requirements relating to the special procedure applied for are met.

Solvency check

The Special Procedure Authorising Office and the Office of Guarantee will need to liaise. In most cases the solvency check will already have been completed by the Office of Guarantee and does not need to be repeated (unless outside the reasonable time limit). The Office of Guarantee will enter the information on the approved guarantee onto the CITADEL ad/or ROSIE systems and email the Authorising Office.

An authorisation for a special procedure must not be issued until the Office of Guarantee confirm that the guarantee reference number (and reference amount) is still extant.

Other checks

For further details on the checks to be made at the application and authorisation stage and on the criteria against which each application is required to be assessed see sections SPE03000 to SPE05000.

When the checks on the application have been completed satisfactorily, the Authorising Office will issue the authorisation letter and reference number.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Liaison with Supervising Office

The authorising and supervising offices may be the co-located but, for the purposes of customs control, they have distinct functions. This section of the manual sets out their respective roles and responsibilities. Where the supervising office is different, the authorising office must ensure they consult and agree with the nominated supervising office any controls to monitor the use of the special procedure and simplifications applied for. When authorising offices issue an authorisation they must send a copy of the authorisation to the supervising office.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Contact details

For full authorisations for special procedures the authorising office will be:

  • for Large Business (LB) traders: their LB Customer Relationship Manager (CRM) and
  • for all other businesses, the offices below.

For Inward Processing and Outward Processing:

CITEX Authorisations and Supervisory Team

CITEX Authorisations and Returns team
2nd floor East
HM Revenue and Customs
Fitz Roy House
Castle Meadow Road

For Customs Warehousing, End Use and Temporary Admission:

Leeds Authorisations and Returns team
Peter Bennett House
Lawnswood Business Park
Redvers Close
LS16 6RQ

Authorisations by declaration (previously known as ‘simplified authorisations’)

For these authorisations, it is the acceptance (and clearance by NCH Salford) of the customs declaration that grants the authorisation. They are supervised by NIRU (inward processing, outward processing and end use) and NTAS (temporary admission). They are responsible for carrying out supervision (such as post clearance checks to ensure eligibility for the special procedure. For further details of the supervisory role see SPE02060.

Customs warehousing applicants are not allowed to use authorisations by declaration.

Contact details

The National Import Reliefs Unit
Dorchester House
52 – 58 Great Victoria Street

Telephone: 03000 513310 (Mon - Fri 09:00 – 17:00)

National Temporary Admission Seat (NTAS)
HM Revenue & Customs
National Clearance Hub
Ralli Quays
3 Stanley Street
M60 9LA

Telephone: 03000 579055

Fax: 03000 588459

TA forms C108 and C110 (oral customs declaration):

Local Compliance
CITEX Written Enquiries Team
NE98 1ZZ

Telephone: 03000 583736