Authorising a Special Procedure: Authorisation by Declaration
Athorisation by Declaration was previously known as ‘Simplified’ authorisation
This type of authorisation is intended for traders who have an occasional need to use a Special Procedure. The request for authorisation is made at the time the customs declaration to enter the goods to the Special Procedure is made.
The correct Authorisation by Declaration (ABD) CPC must be used and traders should follow the CPC notes in the Tariff completing the required data fields and also including any specific additional Information statements that are required for each special procedure.
Conditions of using Authorisation by Declaration:
- all ABD applications (except for some aspects of OP) are subject to the taking of a guarantee at the time the customs declaration is submitted to CHIEF
- ABD is not allowed to be used for customs warehousing
- ABD may be used only up to three times a year for all other procedures (apart from TA)
- ABD may not generally be used with other simplifications including CFSP, SDP, EIDR or other discharge simplifications such as IA A324c (aircraft) discharges
- The appropriate additional information statement codes (AI codes), explained in the Tariff notes for each CPC, must be entered in the appropriate data fields
- Post clearance checks and supervision will be carried out by the appropriate supervising office (which is NIRU for IP, OP and End Use or NTAS for TA)
- Bills of Discharge (BoD) for IP and End Use must be submitted within the time limits set in law, the information in the BoD informs the process for the discharge of the guarantee