SPE04020 - Applying for an authorisation for a Special Procedure: transition arrangements - deciding when to apply for a new UK domestic legislation authorisation

Note: This manual is under review following Brexit and is likely to be withdrawn.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.

It is feasible for many current Special Procedure authorisations to continue to be used for some time as there is a transition period in place. Economic operators should consider the benefits and costs involved in submitting an application to operate a Special Procedure under the new UK domestic legislation rules.

Economic operators who decide to continue operating under their current authorisation or approval should be aware that they will be unable to benefit from any new facilitation measures introduced for specific customs procedures under the UK domestic legislation (for example, retail sales in customs warehousing, and the abolition of the requirement to re-export Inward Processing goods).

Economic operators should also be aware that some operations or procedures no longer exist under the UK domestic legislation –further information can be found in: Authorisations under Transition arrangements/CAA08040.

Application checklist for economic operators

The CAA manual also provides a checklist for applicants to go through before submitting the application to the authorising office. It will help them to produce an application that can be readily processed within the legal time limits.

Checklist for applicants/CAA08030.

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.