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HMRC internal manual

Customs Special Procedures Manual

Applying for an authorisation for a Special Procedure: overview

Types of Authorisation

The two main types of authorisation under the UCC 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 Union Customs Code (UCC) 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.

New authorisations which have not been finalised by the end of the transition period, as a result of delays on the part of the economic operator in applying, will result in the loss of any facilitations or simplifications until the new authorisation or approval is in place.