SPE04070 - Applying for an authorisation for a Special Procedure: pre-authorisation and approval checklists for bespoke authorisation criteria and conditions

Note: This manual is under review following Brexit and is likely to be withdrawn.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

As well as the generic checks to be performed on Special Procedure applications there are also bespoke checks for each of the Special Procedures in the CAA manual (section 9).

Each section (below) includes a checklist to be used by authorisation offices. The pre-authorisation checklist must detail the controls performed against each of these bespoke criteria.

Bespoke checklists - storage/CAA09225

Bespoke checklists - processing/CAA09230

Bespoke checklists - specific use/CAA09235

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.