SPE04010 - Applying for an authorisation for a Special Procedure: overview
Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.
Types of Authorisation
The two main types of authorisation under the UK domestic legislation are “full” authorisations (including those involving another member state) and authorisation by declaration (formerly known as “simplified” authorisations).
The CAA manual and much of this SPE manual focus on authorising “full” SP authorisations which need prior customs approval.
There is a separate section on Authorisation by Declaration in SPE05090.
Full details of how to apply for a Special Procedure under the new UK domestic legislation rules can be found in the CAA Manual in the following chapter - Applying for customs authorisations: contents/CAA08000.
CAA08000 provides details of
- the application forms to be completed by economic operators for each Special Procedure
- how to access the iforms on the GOV.UK website - see How to apply - general procedures/CAA08020
- the information that should be provided with the application form for each special procedure
- a checklist for economic operators to be used prior to submitting the application form to the authorising office - see Guidance on submitting the application/CAA08030
- the location of the offices to which applications should be submitted.
Economic operators who decide to continue operating under their current authorisation and approval during the transition period are advised not to wait until the transition period has expired to apply under the new rules. Economic operators should ensure they have allowed sufficient time before the end of the transition period for the Customs authorities to consider and process the application.
Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.