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HMRC internal manual

Import and National Clearance Hub Procedures

From
HM Revenue & Customs
Updated
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General: agent's authority to use importer's Deferment Approval Number (DAN)

An agent must not use an importer’s DAN without authorisation to do so. Notice 101 ‘Deferring duty, VAT and other charges’ sets out the methods of authorising an agent are:

Standing authority

Standing authority is given on Form C1207N which is completed by the importer and processed by the Central Deferment Office (Approvals) in Southend. A C1207N is normally actioned within 3 working days of receipt. Agents given a standing authority may use the DAN at any port, airport, warehouse or free-zone in the UK. The authority is registered on CHIEF and the computer checks it when entries are processed.

Specific authority

A specific authority relates to a particular consignment and is given on a C1207S. The importer must complete the form and send it to the agent who presents it to Customs with the entry.

The importer may need to give urgent authorisation to an agent when:

  • goods are diverted to another port
  • the supplier appoints the agent
  • goods arrive without warning for urgent delivery.

In these and similar circumstances, insisting on the proper form of authority would result in delay and inconvenience to the importer.

A faxed specific authority is to be accepted, the wording should be as follows:

To HMRC

I am / we are………………………………………………………………………….

(Business name)

My / our telephone number is …………………………………………………………

(Telephone number)

I / we hereby authorise…………………………………………………………………

(Name of agent)

to use my / our deferment approval number…………………………………………..

(DAN)

when requesting deferment of the charges on the goods imported by me / us on the attached entry.

This fax should be on company headed paper and signed by a responsible officer of the company.

All forms of specific authority present opportunities for fraud you should be aware to this possibility when carrying out checks on documents under the standard selection procedures.