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HMRC internal manual

Customs Special Procedures Manual

General relief conditions: transferring an existing authorisation to another legal entity

For Full authorisations or authorisations involving one or more member states, the existing authorisation and the goods cannot be transferred. A new application must be made by the new legal entity. As part of the authorisation process, the authorising office should confirm the transfer of any End-use goods held to the new legal entity. For authorisations involving more than one, member state the UoE must be advised.

If an authorisation holder changes the name or trading style but does not transfer the business and assets to a new legal entity, the existing authorisation may continue in the new name or trading style. The Supervising Office should confirm this by letter upon receipt of notification from the authorisation holder.