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HMRC internal manual

Customs Special Procedures Manual

Applying for an authorisation for a Special Procedure: accepting an application for a Special Procedure – general

Article 22(2) of the Code requires customs authorities to confirm acceptance of an application within 30 days of receipt providing it meets the requirements necessary for acceptance.

Details of the checks to be undertaken prior to acceptance of an application can be found in section CAA09060.

If the customs authority establishes that the application does not contain all the information detailed in section CAA09060 they shall ask the applicant to provide it.   This request for further information must be made within 30 days of the initial application being received.

The customs authority must include within the request:

  • details of the information to be provided
  • a time limit within which the further information must be submitted.

The details of the information request should be captured on the template form provided in section CAA09080.

If the applicant fails to submit the necessary information within the set time limit, the application cannot be accepted.

If the application passes the acceptance checks a formal notification of acceptance shall be sent to the applicant.

For further information see on the time limits in relation to acceptance of an application see CAA02020.