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HMRC internal manual

Customs Special Procedures Manual

Applying for an authorisation for a Special Procedure: transition arrangements - deciding when to apply for a new UCC authorisation

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 UCC 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 UCC (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 UCC – two examples are explained below but further information can be found in:  Authorisations under Transition arrangements/CAA08040.

Example 1 - Processing under Customs Control (PCC)

Goods entered to PCC before the 1 May 2016 (under the old Community Customs Code authorisation) will need to be discharged using the new Inward Processing rules/conditions of the UCC.

Example 2 - Inward Processing Drawback (IPD)

For IPD the situation is slightly different, the discharge Customs Procedure Codes for IPD (in the 1041xxx series) will continue to exist for some months for the use of discharge of goods entered to this obsolete procedure before 1 May 2016. Repayment claims should be submitted in the usual way and to the same time-limits as set under the old CCC rules/authorisation.  Any claims not submitted within the normal 30 day period (following the end of through put period) will be lost.

Other circumstances when a new UCC authorisation will be required

There are a number of ‘amendments’ to a current authorisation which will automatically trigger the need for a new UCC authorisation. These circumstances are detailed in the matrix in CAA04020.

Further information on differences between the CCC and UCC, and, transition arrangements can be found in Chapter CAA03000 which provides an overview of each customs procedure, including any changes introduced by the new Code. Specific sections relating to the Special Procedures are:

  • customs warehousing under the UCC - Storage- operation under UCC/CAA03100
  • inward and outward processing under the UCC - Processing - operation under UCC/CAA03110
  • end use and temporary admission - Specific use - operation under UCC/CAA03120

Chapter CAA04000 provides information on the transition arrangements for each type of authorisation and approval.

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