SPE05020 - Authorising a Special Procedure: standards for economic operator's authorisation or approval folder

Note: This manual is under review following Brexit and is likely to be withdrawn.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

The standards in Authorisation and approval folder checklist/CAA11020 should be adhered to. These folder standards are designed to minimise the risk of criticisms and fines by external auditors.

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.