Notice

Notice made under Regulation 89(5A) of The Customs (Import Duty) (EU Exit) Regulations 2018

Updated 28 March 2025

The following section has force of law under Regulation 89(5A) of The Customs (Import Duty) (EU Exit) Regulations 2018.

1. Authorised use procedure: authorisation to declare goods for an authorised use procedure — conditions of approval

Authorisation of a person to declare goods for an authorised use procedure — as referred to in regulation 3(2)(b)(iii) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249) (the special procedures regulations) — is subject to the conditions set out below.

In this notice:

• ‘approval notification’ has the same meaning as in the special procedures regulations
• the ‘HMRC supervising office’ is that specified in the authorised person’s approval notification, issued by HMRC

A). A person authorised to declare goods for an authorised use procedure (‘an authorised person’) must comply with all relevant requirements of the authorised use procedure.

For these purposes, ‘relevant requirements of the authorised use procedure’ include those set out in and under:

• the Taxation (Cross-border Trade) Act 2018 (TCTA)
• the special procedures regulations and this notice

The relevant requirements also include the following:

• any conditions set out in the authorised person’s approval notification
• other conditions or notification requirements imposed by or under Part 9 of the Customs (Import Duty) (EU Exit) Regulations (S.I. 2018/1248)

B). An authorised person must inform HMRC immediately of any event that results (or could result) in that person entering administration, liquidation, bankruptcy or insolvency.

C). Where discrepancies are identified between goods that have been declared for an authorised use procedure and goods that have been imported for declaration to that procedure, the authorised person must, without delay both:

• notify the HMRC supervising office, providing full details of the discrepancies
• ensure that the relevant Customs declaration for an authorised use procedure is amended, where such an amendment is possible in accordance with paragraph 15 or 16 of Schedule 1 to TCTA

D). If required to do so, by notice in writing given by an HMRC officer, an authorised person must provide to the officer such information and evidence:

• in relation to any goods that have been declared for an authorised use procedure as the officer specifies
• within such time and in the form and manner specified in the notice

2. Customs warehouse procedure: authorisation to operate premises as a place to keep goods declared for a customs warehouse procedure — conditions of authorisation

Authorisation of a person to operate premises as a place to keep goods declared for a customs warehouse procedure — as referred to in regulation 3(2)(a) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249)  (the special procedures regulations) — is subject to the conditions set out below.

In this notice the following terms have the same meaning as in the special procedures regulations:

• customs warehouse
• customs warehouse procedure
• notification of approval

The ‘HMRC supervising office’ is that specified in the customs warehouse operator’s notification of approval, issued by HMRC.

A). A person approved to operate premises as a place to keep goods declared for a customs warehouse procedure (a customs warehouse operator) must comply with all relevant customs requirements in relation to the operation of a customs warehouse.

For these purposes, ‘relevant customs requirements in relation to the operation of a customs warehouse’ include those set out in and under the Taxation (Cross-border Trade) Act 2018 (TCTA), the special procedures regulations and this notice. They also include both of the following:

• any conditions set out in the customs warehouse operator’s notification of approval
• other conditions or notification requirements imposed by or under Part 9 of the Customs (Import Duty) (EU Exit) Regulations (S.I. 2018/1248)

B). A customs warehouse operator must inform HMRC immediately of any event that results (or could result) in that person entering administration, liquidation, bankruptcy or insolvency.

C). A customs warehouse operator must notify the HMRC supervising office of any differences between the goods deposited in the customs warehouse and goods declared for a customs warehouse procedure, as mentioned in regulation 16(2)(b) of the special procedures regulations.

D). A customs warehouse operator must retain all records required to be kept and preserved under regulation 44 of the special procedures regulations for the minimum period specified below:

• in the case of goods declared for a customs warehouse procedure and kept in the customs warehouse: 4 years from the discharge of that procedure
• In the case of other goods kept in the customs warehouse: 4 years from the date that the goods left the customs warehouse

E). If required to do so, by notice in writing given by an HMRC officer, a customs warehouse operator must provide to the officer such information and evidence:

• in relation to any goods that have been declared for a customs warehouse procedure as the officer specifies

• within such time and in the form and manner specified in the notice

F). Where a customs warehouse operator’s approval permits the keeping in the warehouse of goods of a class or description whose importation is prohibited or restricted by or under an enactment, that customs warehouse operator must:

• ensure that any such goods kept in the customs warehouse have not been imported contrary to any such prohibition and restriction and
• retain evidence (such as import licenses and certificates) to demonstrate that any import formalities required under or by virtue of any enactment have been complied with in relation to the goods

3. Inward processing procedure: authorisation to declare goods for an inward processing procedure — conditions of approval

Authorisation of a person to declare goods for an inward processing procedure — as referred to in regulation 3(2)(b)(i) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249) (the special procedures regulations) — is subject to the conditions set out below.

In this notice:

• ‘approval notification’ has the same meaning as in the special procedures regulations
• the ‘HMRC supervising office’ is that specified in the authorised person’s approval notification, issued by HMRC

A). A person authorised to declare goods for an inward processing procedure (‘an authorised person’) must comply with all relevant requirements of an inward processing procedure.

For these purposes, ‘relevant requirements of an inward processing procedure’ include those set out in and under the Taxation (Cross-border Trade) Act 2018 (TCTA), the special procedures regulations, and this notice. They also include:

• any conditions set out in the authorised person’s approval notification
• other conditions or notification requirements imposed by or under the special procedures regulations or Part 9 of the Customs (Import Duty) (EU Exit) Regulations (S.I. 2018/1248)

B). An authorised person must inform HMRC immediately of any event that results (or could result) in that person entering administration, liquidation, bankruptcy or insolvency.

C). Where discrepancies are identified between goods that have been declared for an inward processing procedure and goods that have been imported for declaration to that procedure, the authorised person must, without delay both:

• notify the HMRC supervising office, providing full details of the discrepancies and
• ensure that the relevant Customs declaration is amended, where such an amendment is possible in accordance with paragraph 15 or 16 of Schedule 1 to TCTA

D). An authorised person must retain any records required to be kept and preserved under regulation 44 of the special procedures regulations for a period of 4 years, starting with the date on which the inward processing procedure is discharged in respect of the relevant goods.

E). If required to do so by notice in writing given by an HMRC officer, an authorised person must provide information and evidence to the officer. They must do this:

• in relation to any goods that have been declared for an inward processing procedure — as the officer  specifies
• within such time and in the form and manner specified in the notice

4. Outward processing procedure: authorisation to declare goods for an outward processing procedure — conditions of approval

Authorisation of a person to declare goods for an outward processing procedure — as referred to in regulation 3(2)(b)(ii) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249) (the special procedures regulations) — is subject to the conditions set out below.

In this notice the following terms have the same meaning as in the special procedures regulations:

• approval notification
• replacement goods

The ‘HMRC supervising office’ is that specified in the authorised person’s approval notification, issued by HMRC.

4.1 General conditions of authorisation

A). A person authorised to declare goods for an outward processing procedure (‘an authorised person’) must comply with all relevant requirements of the outward processing procedure.

For these purposes, ‘relevant requirements of the outward processing procedure’ include those set out in and under the Taxation (Cross-border Trade) Act 2018 (TCTA), the special procedures regulations and this notice. They also include:

• any conditions set out in the authorised person’s approval notification and
• other conditions or notification requirements imposed by or under Part 9 of the Customs (Import Duty) (EU Exit) Regulations (S.I. 2018/1248) (import duty regulations)

B). An authorised person must inform HMRC immediately of any event that results (or could result) in that person entering administration, liquidation, bankruptcy or insolvency.

C). An authorised person must retain any records required to be kept and preserved under regulation 44 of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249) for a period of 4 years. This 4 years starts with the date on which processed goods or replacement goods are imported in accordance with the outward processing procedure.

D). If required to do so, by notice in writing given by an HMRC officer, an authorised person must provide to the officer such information and evidence:

• in relation to any goods that have been declared for an outward processing procedure as the officer specifies

• within such time and in the form and manner specified in the notice

E). Where discrepancies are identified between the goods that have been declared for an outward processing procedure and the goods that have been exported for processing, then the authorised person must, without delay both:

• notify the HMRC supervising office, providing full details of the discrepancies
• ensure that the declaration for an outward processing procedure is amended, where such an amendment is possible in accordance with provisions given effect by regulation 13A of the special procedures regulations

F). Where processing of the goods under an outward processing procedure results in the production or manufacture of other goods, the records to be kept and preserved by the authorised person under regulation 44 of the special procedures regulations must include evidence showing the quantity and value of the goods originally declared for the outward processing procedure (declared goods) that are present in the goods that are imported in accordance with the outward processing procedure (imported goods).

G). Where an authorised person becomes aware of an error in the customs declaration for chargeable goods imported in accordance with the outward processing procedure, the authorised person must, without delay both:

• notify the HMRC supervising office, providing full details of the discrepancies
• ensure that the relevant Customs declaration is amended, where such an amendment is possible in accordance with paragraph 15 or 16 of Schedule 1 to TCTA

H). Where, after processing of goods under an outward processing procedure, goods continue to be regarded as domestic goods under section 36(6) of TCTA, the authorised person must ensure that relevant evidence referred to in regulation 106 of the import duty regulations (evidence that goods are domestic goods) is made available where required by an officer of HMRC, within such time and in the form and manner specified by that officer.

4.2 Conditions of authorisation that apply where declared goods are, or contain, gold

A). In cases where the goods declared for an outward processing procedure are gold, or contain gold, the records to be kept and preserved by the authorised person under regulation 44 of the special procedures regulations must include evidence of the quality (carat), weight and serial number of the declared gold. This evidence must:

• be provided in the form of an assay certificate issued by an Assay Office in the United Kingdom and
• be available for inspection by an HMRC officer at the time goods are imported in accordance with the outward processing procedure

B). The authorised person must also notify the HMRC supervising office without delay if that person becomes aware that the quantity of gold present in any goods that are to be declared for an outward processing procedure (measured by weight) will exceed the quantity stated on that person’s application for authorisation by 5 % or more.

5. Temporary Admission procedure: authorisation to declare goods for a Temporary Admission procedure — conditions of approval

Authorisation of a person to declare goods for a Temporary Admission procedure — as referred to in regulation 3(2)(b)(iv) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249) (the special procedures regulations) — is subject to the conditions set out below.

In this notice:

• ‘approval notification’ has the same meaning as in the special procedures regulations
• the ‘HMRC supervising office’ is that specified in the authorised person’s approval notification, issued by HMRC

A). A person authorised to declare goods for a temporary admission procedure (‘an authorised person’) must comply with all relevant requirements of the temporary admission procedure.

For these purposes, ‘relevant requirements of the temporary admission procedure’ include those set out in and under the Taxation (Cross-border Trade) Act 2018 (TCTA), the special procedures regulations and this notice. They also include:

• any conditions set out in the authorised person’s approval notification and
• other conditions or notification requirements imposed by or under Part 9 of the Customs (Import Duty) (EU Exit) Regulations (S.I. 2018/1248)

B). An authorised person must inform HMRC immediately of any event that results (or could result) in that person entering administration, liquidation, bankruptcy or insolvency.

C). Where discrepancies are identified between goods that have been declared for a temporary admission procedure and goods that have been imported for declaration to that procedure, the authorised person must, without delay both:

• notify the HMRC supervising office, providing full details of the discrepancies
• ensure that the relevant Customs declaration is amended, where such an amendment is possible in accordance with paragraph 15 or 16 of Schedule 1 to TCTA

D). An authorised person must retain any records required to kept and preserved under regulation 44 of the special procedures regulations for a period of 4 years, starting with the date on which the temporary admission procedure is discharged in respect of the relevant goods.

E). If required to do so, by notice in writing given by an HMRC officer, an authorised person must provide to the officer such information and evidence:

• in relation to any goods that have been declared for a temporary admission procedure, as the officer specifies

• within such time and in the form and manner specified in the notice

6. Transfer of rights and obligations in relation to goods declared for a relevant non-transit Part 1 procedure — conditions of approval

A transfer of rights and obligations (TORO) that relate to relevant declared goods — as referred to in regulation 42 of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249) (the special procedures regulations) — is subject to the conditions set out below.

In this notice the following terms have the same meaning as in regulation 42 of the special procedures regulations:

• approval notification
• obligations in relation to relevant declared goods
• relevant declared goods
• rights in relation to relevant declared goods
• transferee

‘Classification code’ has the same meaning as in regulation 2 of the special procedures regulations

The ‘HMRC supervising office’ is that specified in the relevant approval notification, issued by HMRC.

A). A person transferring rights and obligations in relation to relevant declared goods is the ‘transferor’. The transferor must give the transferee — no later than the date on which the relevant rights and obligations are transferred — the following information:

• the name, address and EORI of the transferor, and details of any customs authorisations held by the transferor in relation to the relevant declared goods
• details of the rights and obligations in relation to relevant declared goods  that are to be transferred
• description of the relevant declared goods
• classification codes for the relevant declared goods
• type and number of packages of the relevant declared goods
• any shipping marks and numbers on the relevant declared goods (for example, package numbers or container numbers)
• gross and net mass of the relevant declared goods
• any supplementary units in relation to the relevant declared goods (any appropriate alternative units of measurement for the goods such as litres or cubic metres)
• details of any processing or changes made to the relevant declared goods, prior to the transfer of rights and obligations
• Movement Reference Number (MRN) of declarations made in respect of the relevant declared goods
• details of the HMRC supervising office for the relevant declared goods, and of any other HMRC office involved with the supervision of the goods
• date and time of the expected transfer of rights and obligations

B). The records to be kept and preserved by the transferor and transferee under regulation 44 of the special procedures regulations must include the information provided by the transferor, as specified in paragraph A.

7. Free Zones: authorisation as a free zone business — conditions of approval

This section covers authorisation of a person to:

• declare goods for a free zone procedure or
• carry out a free zone activity

Authorisation of a person for these activities — as referred to in regulation 3(2)(b)(v) and 3(2)(c) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249) (the special procedures regulations) — is subject to the conditions set out below.

In this notice the following terms have the same meaning as in the special procedures regulations:

• approval notification
• free zone activity
• free zone business
• free zone procedure
• responsible authority for the free zone

The ‘HMRC supervising office’ is that specified in the free zone businesses’ approval notification, issued by HMRC.

A). A person authorised to declare goods for a free zone procedure or to carry out a free zone activity (‘a free zone business’) must comply with all relevant requirements of the free zone procedure.

For these purposes, ‘relevant requirements of the free zone procedure’ include those set out in and under the Taxation (Cross-border Trade) Act 2018 (TCTA), the special procedures regulations and this notice. They also include:

• any conditions set out in the free zone business’ approval notification
• other conditions or notification requirements imposed by or under Part 9 of the Customs (Import Duty) (EU Exit) Regulations (S.I. 2018/1248) (import duty regulations)

B). A free zone business must inform HMRC immediately of any event that results (or could result) in that person entering administration, liquidation, bankruptcy or insolvency.

C). Where discrepancies are identified between the goods that a free zone business has declared for a free zone procedure electronically or in writing, and goods that have been brought into a free zone, the free zone business must, without delay:

• notify the HMRC supervising office, providing full details of the discrepancies and
• ensure that the relevant Customs declaration is amended, where such an amendment is possible in accordance with paragraph 15 or 16 of Schedule 1 to TCTA

D). A free zone business must notify the responsible authority for the free zone — of any discrepancy or error in any notification it has provided to that responsible authority —including:

• any notification given in the course of the declaration of goods for a free zone procedure under regulation 27F of the Import Duty Regulations
• any notification concerning the removal of goods from a free zone, given in accordance with regulation 18F of the special procedures regulations

E). A free zone business must retain any records required to be kept and preserved under regulation 44 of the special procedures regulations for a period of 5 years, starting with the date on which the free zone procedure is discharged in respect of the relevant goods.

F ). If required to do so, by notice in writing given by an HMRC officer, a free zone business must provide to the officer such information and evidence:

• in relation to any goods that have been declared for a free zone procedure, kept in a free zone, and any free zone activity — such as the officer specifies

• within such time and in the form and manner specified in the notice

8. Common transit procedure: authorised consignee — conditions of approval

Approval of a person as an authorised consignee in relation to the Common Transit procedure — as referred to in paragraphs 6(1) and 18(8) of Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations 2018 (S.I. 2018/1258) (the transit regulations) — is subject to the conditions set out in this notice.

In this notice the following terms have the same meaning as in Part 1 and 2 of Schedule 1 to the transit regulations:

• authorised consignee
• authorised place
• customs office of departure
• electronic transit system
• end the common transit procedure
• end of the common transit procedure
• HMRC customs office of destination
• means of transport
• seals

‘Business continuity procedure for the common transit procedure’ is that stipulated in a public notice under paragraph 63 of Schedule 1 to the transit regulations.

Common transit procedure:

• in relation to movements that start outside Great Britain (England, Scotland, Wales), has the meaning in paragraph 1(2) of Schedule 1 to the transit regulations
• in relation to movements that start in Great Britain, has the meaning in paragraph 16(1) of Schedule 1 to the transit regulations

8.1 Transit: general

A). An authorised consignee must comply with all relevant requirements of the common transit procedure, particularly in relation to:

• authorised consignees
• the receipt of goods at an authorised place and
• the end and discharge of the common transit procedure.

For the above purposes, requirements of the common transit procedure include:

• those set out in and under the Taxation (Cross-border Trade) Act 2018
• the transit regulations and this notice
• any conditions of authorisation or notification requirements imposed on the authorised consignee by or under Part 9 of the Customs (Import Duty) (EU Exit) Regulations (S.I. 2018/1248) (Import Duty Regulations).

B). An authorised consignee must notify HMRC of any new Economic Operators Registration and Identification (EORI) it has been issued with before using that EORI in connection with the common transit procedure. Notification must be provided by email to nationalsimplifications.ccto@hmrc.gov.uk.

C). Any notification an authorised consignee is required to provide under regulation 90 of the Import Duty Regulations (notification of change of circumstances relating to an approval) must be provided by email to nationalsimplifications.ccto@hmrc.gov.uk.

D). An authorised consignee must maintain complete and accurate records in relation to goods received at an authorised place to end the common transit procedure. These records must include any documents and information relevant to both of the following:

• requirements of the common transit procedure in relation to these goods
• any act carried out by the authorised consignee in connection with these requirements

E). These records must be retained for at least the period specified as follows:

• 6 calendar years from the date the record is created or obtained by the authorised consignee, where goods are subject to excise duty or value added tax on importation to the UK
• 4 calendar years from the date the record is created or obtained by the authorised consignee in other cases

F). If required to do so by notice in writing given by an HMRC officer, an authorised consignee must provide to the officer such information and evidence:

• in relation to any goods received at an authorised place to end the common transit procedure — as the officer specifies
• within such time and in the form and manner specified in the notice

G). Any information that an authorised consignee provides to HMRC in relation to the common transit procedure must be delivered using the electronic transit system.

Exceptions to this are:

• cases specified in this notice
• cases specified in the business continuity procedure for the common transit procedure
• where instructed by an HMRC officer, in respect of goods that are subject to the control of an HMRC officer

H). The electronic transit system that must be used by the authorised consignee is the New Computerised Transit System (NCTS).

An authorised consignee:

• must notify HMRC without delay of any factors that it considers will affect its ability to access and use the NCTS — this notification must be by email to ncts.helpdesk@hmrc.gov.uk

• is responsible for the security and maintenance of all hardware and software used in connection with NCTS at the authorised place

• must ensure that this software is updated in accordance with the ‘NCTS Technical Interface Specification’, available on the GOV.UK website

I). Once goods are received at the authorised place to end the common transit procedure, the goods must be available for examination by HMRC at that location at any time until the common transit procedure is discharged. This is in accordance with paragraph 13 or 38 of Schedule 1 to the transit regulations.

8.2 Goods arriving at an authorised place in accordance with paragraph 7 or 31 of Schedule 1 to the transit regulations

A). The inspection by an authorised consignee of goods that arrive at an authorised place — referred to in paragraph 7(1)(c) or 31(1)(c) of Schedule 1 to the transit regulations — must include the following:

• an examination of any seals
• comparison of the number of seals and any serial numbers of the seals against the details noted in the IE043 ‘unloading permission’ message issued by HMRC via the NCTS

B). The notification to the HMRC customs office of destination — required by paragraph 7(1)(d) or 31(1)(d) of Schedule 1 to the transit regulations — must be provided by the authorised consignee sending an IE044 ‘unloading remarks’ message via the NCTS.

C). An authorised consignee must not permit the goods to leave the authorised place until an IE025 ‘goods release notification’ message has been received from the HMRC customs office of destination.

D). An authorised consignee must maintain an ‘arrivals register’. The authorised consignee is responsible for ensuring that the following information — in relation to goods that have arrived at the authorised place — is recorded in this register without delay, the:

• location of the goods
• date and time when the HMRC customs office of destination is informed about the arrival of goods, in accordance with paragraph 7(1)(a) or 31(1)(a) of Schedule 1 to the transit regulations
• date and time when the unloading of the goods started, in accordance with paragraph 7(1)(b) or 31(1)(b) of Schedule 1 to the transit regulations
• means of transport on which the goods arrived at the authorised place
• master reference number of the transit declaration
• customs office of departure
• type, number and date of any subsequent Customs or export declaration after the end of the common transit procedure, with details identifying any related invoices
• identifying numbers of any licences and certificates provided alongside the transit declaration (if appropriate)

8.3 Goods arriving at an authorised place in accordance with the business continuity procedure

A). Where goods arrive at the authorised place, in accordance with the business continuity procedure for the common transit procedure, the registration number of the accompanying NCTS business continuity document must be entered in the arrivals register.

B). An authorised consignee must also record the following information on the business continuity document without delay:

• date and time of arrival of the goods at the authorised place and details concerning the conditions of the seals
• details of any excess quantities, deficits, substitutions, broken seals or any other irregularities compared to the details shown on the business continuity document

C). In this part, the ‘business continuity document’ is the document that may be used as a declaration for the common transit procedure, as specified in the notice published under paragraph 63 of Schedule 1 to the transit regulations.

9. Transport Internationaux Routiers (TIR) transit procedure: authorised consignee — conditions of approval

Approval of a person as an authorised consignee in relation to the TIR transit procedure (‘authorised consignee (TIR)’) — as referred to in paragraph 25 of Schedule 2 to the Customs Transit Procedures (EU Exit) Regulations 2018 (S.I. 2018/1258) (the transit regulations) — is subject to the conditions set out in this notice.

In this notice the following terms have the same meaning as in Schedule 2 to the transit regulations:

• authorised consignee
• authorised place
• carrier
• customs office of departure
• HMRC customs office of destination
• means of transport
• seals
• TIR transit procedure
• TIR Carnet

9.1 General

A). An authorised consignee (TIR) must comply with all relevant requirements of the TIR transit procedure, particularly in relation to:

• authorised consignees
• the receipt of goods at an authorised place and
• the ending, termination or discharge of a TIR transit procedure.

For the above purposes, requirements of the TIR transit procedure include both of the following:

• those set out in and under the Taxation (Cross-border Trade) Act, the transit regulations and this notice
• any conditions of authorisation or notification requirements imposed on the authorised consignee by or under Part 9 of the Customs (Import Duty) (EU Exit) Regulations (S.I. 2018/1248) (Import Duty Regulations)

B). An authorised consignee (TIR) must notify HMRC of any new EORI it has been issued with before using that EORI in connection with the TIR transit procedure. Notification must be provided by email to nationalsimplifications.ccto@hmrc.gov.uk.

C). Any notification an authorised consignee is required to provide under regulation 90 of the Import Duty Regulations — notification of change of circumstances relating to an approval— must be provided by email to nationalsimplifications.ccto@hmrc.gov.uk.

D). An authorised consignee (TIR) must maintain complete and accurate records in relation to goods received at an authorised place that are subject to a TIR transit procedure. These records must include any documents and information relevant to both of the following:

• requirements of the TIR transit procedure in relation to these goods
• any act carried out by the authorised consignee (TIR) in connection with these requirements

E). These records must be retained for at least the period specified below:

• 6 calendar years from the date the record is created or obtained by the authorised consignee (TIR), where goods are subject to excise duty or value added tax on importation to the UK
• 4 calendar years from the date the record is created or obtained by the authorised consignee (TIR) in other cases

F).If required to do so, by notice in writing given by an HMRC officer, an authorised consignee (TIR) must provide to the officer information and evidence:

• in relation to any goods that have been declared for a TIR transit procedure — as the officer specifies

• within such time and in the form and manner specified in the notice

9.2 Conditions concerning arrival of goods at authorised place

A). At the carrier’s request, an authorised consignee (TIR) must issue a receipt which certifies both:

• the arrival of the goods at the authorised place
• that the authorised consignee has been presented with the TIR Carnet

B). The inspection by an authorised consignee (TIR) of goods that arrive at an authorised place, referred to in paragraph 8(1)(c) or 20(1)(c) of Schedule 2 to the transit regulations , must include:

• an examination of any seals
• comparison of the number of seals and any serial numbers of the seals against the details noted in the TIR Carnet

C). An authorised consignee (TIR) must maintain an ‘arrivals register’. The authorised consignee (TIR) is responsible for ensuring that the following information in relation to goods that have arrived at the authorised place is recorded in this register without delay, the:

• location of the goods
• date and time when the HMRC customs office of destination is informed about the arrival of goods, in accordance with paragraph 8(1)(a) or 20(1)(a) of Schedule 2 to the transit regulations
• date and time when the unloading of the goods started, in accordance with paragraph 8(1)(b) or 20(1)(b) of Schedule 2 to the transit regulations
• means of transport on which the goods arrived at the authorised place
• master reference number of the transit declaration
• customs office of departure
• type, number and date of any subsequent Customs or export declaration after the end of the TIR transit procedure, with details identifying any related invoices
• identifying numbers of any licences and certificates used (if appropriate)

10. Common transit procedure: authorised consignor — conditions of approval

Approval of a person as an authorised consignor in relation to the common transit procedure — as referred to in paragraph 18(4) of Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations 2018 (S.I. 2018/1258) (the transit regulations ) — is subject to the conditions set out in this notice.

In this notice the following terms have the same meaning as in the transit regulations:

• authorised consignor
• business continuity procedure for the common transit procedure
• electronic transit system

‘Common transit procedure’ has the meaning at paragraph 16(1) of Schedule 1 to the transit regulations.

A). An authorised consignor must comply with all relevant requirements of the common transit procedure, particularly in relation to:

• authorised consignors
• declaration of goods for the common transit procedure
• sealing
• making goods available for examination by HMRC

For the above purposes, requirements of the common transit procedure include those set out in and under:

• the Taxation (Cross-border Trade) Act 2018, the transit regulations, this notice
• any conditions of authorisation or notification requirements imposed on the authorised consignor by or under Part 9 of the Customs (Import Duty) (EU Exit) Regulations (S.I. 2018/1248) (Import Duty Regulations)

B). An authorised consignor must notify HMRC of any new Economic Operators Registration and Identification (EORI) it has been issued with before using that EORI in connection with the common transit procedure. Notification must be provided by email to nationalsimplifications.ccto@hmrc.gov.uk.

C). Any notification that an authorised consignor is required to provide under regulation 90 of the Import Duty Regulations — notification of change of circumstances relating to an approval — must be provided by email to nationalsimplifications.ccto@hmrc.gov.uk.

D). An authorised consignor must maintain complete and accurate records in relation to goods it has declared for the common transit procedure. These records must include any documents and information relevant to:

• requirements of the common transit procedure in relation to these goods, and
• any act carried out by the authorised consignor in connection with these requirements

E). These records must be retained for at least the period specified below:

• 6 calendar years from the date the record is created or obtained by the authorised consignor, where goods are subject to excise duty or value added tax on importation to the UK
• 4 calendar years from the date the record is created or obtained by the authorised consignor in other cases

F). If required to do so by notice in writing given by an HMRC officer, an authorised consignor must provide to the officer such information and evidence:

• in relation to any goods declared for the common transit procedure — as the officer specifies
• within such time and in the form and manner specified in the notice

G). Any information that an authorised consignor provides to HMRC in relation to the common transit procedure must be delivered using the electronic transit system.

Exceptions to this are:

• specified in this notice
• specified in the business continuity procedure for the common transit procedure
• where instructed by an HMRC officer in respect of goods that are subject to the control of an HMRC officer

H). The electronic transit system which must be used by the authorised consignee is the New Computerised Transit System (NCTS). An authorised consignor:

• must notify HMRC, by email without delay, of any factors that it considers will affect its ability to access and use the NCTS — this notification must be provided by email to ncts.helpdesk@hmrc.gov.uk
• is responsible for the security and maintenance of all hardware and software used in connection with NCTS at any location named in their authorisation
• must ensure that this software is updated in accordance with the ‘NCTS Technical Interface Specification’, available on the GOV.UK website

I). Any goods declared for the common transit procedure by an authorised consignor must be made available for examination by HMRC at the location named in the authorisation.

J). An authorised consignor must provide HMRC with at least 1 month’s written notice of any changes concerning the comprehensive guarantee or guarantee waiver referred to in paragraph 18(4) of Schedule 1 to the transit regulations. Notification must be provided by email to customs-comprehensive-guarantee-team.ccto@hmrc.gov.uk.

K). Where an authorised consignor declares goods for the common transit procedure, these paragraphs apply as if references to HMRC were references to the authorised consignor:

• paragraphs 21 and 22 of Schedule 1 to the transit regulations — sealing as an identification measure
• paragraph 24(1) of Schedule 1 to the transit regulations — alternative identification measures to sealing

However, paragraph 24(1) of Schedule 1 to the transit regulations does not apply where sealing is required by any non-transit legislation (such as legislation setting out requirements in relation to excise duty).

L). Where sealing is required, the relevant seals must have been certified by a competent body in accordance with ISO International Standard No 17712:2013 ‘Freight containers — Mechanical Seals’ published by the International Organization for Standardization in May 2013, Edition 2.

11. Common Transit Procedure: use of seals of a special type — conditions of approval

Authorisation to use seals of a special type in relation to the common transit procedure — as referred to in paragraph 18(7) of Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations 2018 (S.I. 2018/1258) (the transit regulations ) — is subject to the conditions set out in this notice.

In this notice the following terms have the same meaning as in the transit regulations:

• business continuity procedure for the common transit procedure
• electronic transit system
• seals
• seals of a special type

‘Common transit procedure’ has the meaning at paragraph 16(1) of Schedule 1 to the transit regulations.

A). A person authorised to use seals of a special type under paragraph 18(7) of Schedule 1 of the transit regulations (‘an approved person’) must comply with all relevant requirements of the common transit procedure, particularly those in relation to sealing as an identification measure.

For these purposes, requirements of the common transit procedure include those set out in and under:

• the Taxation (Cross-border Trade) Act 2018, the transit regulations and this notice
• any conditions of authorisation, or notification requirements, imposed on the approved person by or under Part 9 of the Customs (Import Duty) (EU Exit) Regulations (S.I. 2018/1248) (Import Duty Regulations)

B).An approved person must notify HMRC of any new EORI it has been issued with before using that EORI in connection with the common transit procedure. Notification must be provided by email to nationalsimplifications.ccto@hmrc.gov.uk.

C). Any notification that an approved person is required to provide under regulation 90 of the Import Duty Regulations — notification of change of circumstances relating to an approval) — must be provided by email to nationalsimplifications.ccto@hmrc.gov.uk.

D). An approved person must maintain complete and accurate records in relation to goods for which seals of a special type have been used. These records must include any documents and information relevant to both of the following:

• requirements of the common transit procedure in relation to these goods
• any act carried out by the approved person in connection with these requirements

E). These records must be retained for at least the period specified below:

• 6 calendar years from the date the record is created or obtained by the approved person, where goods are subject to excise duty or value added tax on importation to the UK
• 4 calendar years from the date the record is created or obtained by the approved person in other cases.

F). If required to do so, by notice in writing given by an HMRC officer, an approved person must provide to the officer such information and evidence:

• in relation to any goods any goods for which seals of a special type have been used — as the officer specifies

• within such time and in the form and manner specified in the notice

G). Any information that an approved person provides to HMRC in relation to the common transit procedure must be delivered using the electronic transit system.

Exceptions to this are:

• cases specified in this notice
• cases transit procedure
• where instructed by an HMRC officer in respect of goods that are subject to the control of an HMRC officer

H). The electronic transit system which must be used by the approved person is the New Computerised Transit System (NCTS). An approved person must notify HMRC without delay of any factors that it considers will affect its ability to access and use the NCTS. This notification must be provided by email to ncts.helpdesk@hmrc.gov.uk.

I). In cases where the approved person uses seals of a special type as provided for in their authorisation, paragraphs 21 and 22 of Schedule 1 to the transit regulations (sealing as an identification measure) apply, as if references to HMRC were references to the approved person.

12. Common transit procedure: use of electronic transport document as a declaration for the common transit procedure — conditions of approval

Authorisation, in the case of air transport, to use an electronic transport document as a declaration for the common transit procedure — as referred to in paragraphs 18(5) and 65 of Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations 2018 (SI 2018/1258) (the transit regulations ) — is subject to the conditions set out in this notice.

In this notice the following terms have the same meaning as in the transit regulations:

• customs authorities for the airports of departure and destination
• electronic transport document

‘Common transit procedure’ has the meaning at paragraph 16(1) of Schedule 1 to the transit regulations.

A). A person authorised to use an electronic transport document as a declaration for the common transit procedure (‘an approved person’) must comply with all relevant requirements of the common transit procedure, particularly in relation to the declaration of goods.

For these purposes, requirements of the common transit procedure include those set out in and under:

• the Taxation (Cross-border Trade) Act 2018
• the transit regulations and this notice
• any conditions of authorisation or notification requirements imposed on an approved person by or under Part 9 of the Customs (Import Duty) (EU Exit) Regulations (S.I. 2018/1248) (Import Duty Regulations)

B). Where an approved person becomes aware of an irregularity or a breach of the customs rules in relation to the use of an electronic transport document as a declaration for the common transit procedure, the approved person must provide both of the following:

• details of the irregularity or breach to the customs authorities for the airports of departure and destination, without delay
• HMRC or any competent customs authorities outside the UK with any information requested by those authorities in relation to that irregularity or breach

C). An approved person must maintain complete and accurate records in relation to goods for which an electronic transport document been used as a declaration for the common transit procedure. These records must include any documents and information relevant to:

• requirements of the common transit procedure in relation to these goods and
• any act carried out by the approved person in connection with these requirements

D). These records must be retained for at least the period specified below:

• 6 calendar years from the date the record is created or obtained by the approved person, where goods are subject to excise duty or value added tax on importation to the UK
• 4 calendar years from the date the record is created or obtained by the approved person in other cases

E). If required to do so, by notice in writing given by an HMRC officer, an approved person must provide to the officer such information and evidence:

• in relation to any goods declared for the common transit procedure — as the officer specifies

• within such time and in the form and manner specified in the notice

13. Authorised banana weigher — conditions of approval 

Authorisation or approval of a person as an authorised banana weigher — as referred to in Part 2 of The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215) (the miscellaneous regulations 2019) — is subject to the conditions set out below. 

In this notice, the following terms have the same meaning as in the Miscellaneous Regulations 2019: 

• appropriate weighing equipment  
• banana weighing  
• banana weight certificate 
• fresh bananas 

The ‘HMRC supervising office’ is that specified in the authorised banana weigher’s approval notification, issued by HMRC.  

13.1 General 

A). An authorised banana weigher must comply with all relevant customs requirements of banana weighing.  

For these purposes, ‘relevant customs requirements of banana weighing’ include those set out in and under the Miscellaneous Regulations 2019 and this notice. They also include: 

• any conditions set out in the authorised banana weigher approval notification 
• other conditions or notification requirements imposed by or under Part 9 of the Customs (Import Duty)(EU Exit) Regulations (S.I. 2018/1248)

B). An authorised banana weigher must inform HMRC immediately of any event that results (or could result) in that person entering administration, liquidation, bankruptcy or insolvency.  

13.2 Equipment 

An authorised banana weigher must both: 

• maintain appropriate weighing equipment to full capacity and in full working order at the premises specified in their approval notification
• make this weighing equipment available for use by an HMRC officer on request

13.3 Advanced Notice 

A). The notification referred to in regulation 5(a) of the Miscellaneous Regulations 2019 — requirement to notify HMRC in advance of the weighing of a consignment of fresh bananas — must be provided by the authorised banana weigher sending an email to the HMRC supervising office. This notification must specify:   

• the consignment of fresh bananas to be weighed  
• the type of packaging 
• the origin of the fresh bananas  
• the means of transport on which the fresh bananas were imported 
• proposed time of weighing
• an estimate of the amount of time required for the weighing 
• details of the banana weight certificate the authorised banana weigher intends to use 

B). There must be at least one clear working day between the following: 

• the day on which the notification referred to in regulation 5(a) of the Miscellaneous Regulations 2019 is given to HMRC
• the proposed date of weighing 

For the purpose of this condition, ‘working day’ means any day except:

• a Saturday or Sunday 
• Good Friday or Christmas day or 
• a bank holiday within the meaning of section 1 of the Banking and Financial Dealings Act 1971, including those bank holidays in part only of the UK

13.4 Weight certificates 

A). Where an authorised banana weigher has issued a banana weight certificate in respect of fresh bananas that have been declared to HMRC, that person must, without delay on receipt of a qualifying request, supply a copy of that certificate to a person who requests it.  

For this purpose, a ‘qualifying request’ is one that is made to the authorised banana weigher: 

• by a person in whose name the customs declaration for fresh bananas has been made  
• no later than ten days after the date on which that declaration was accepted by HMRC

B). An authorised banana weigher must notify HMRC without delay of any errors on any banana weighing certificate issued, or where a certificate has to be amended. This notification should be given in the form of a supplementary banana weight certificate, which should be sent to HMRC at belfast.pcateam@hmrc.gov.uk. 

13.5 Records 

An authorised banana weigher must retain any records concerning the preparation and issue of banana weight certificates for a period of 4 years, starting with the date on which that certificate was issued. These records must be: 

• sufficient to enable an officer of HMRC to check whether the customs requirements of banana weighing have been complied with 
• retained in a form and manner that will allow these checks to be carried out by an HMRC officer and  
• made available to an officer of HMRC within such time and in the form and manner as the officer specifies in a notice

13.6 Tare Weights 

A). Tare weights used by an authorised banana weigher to calculate the weight of a consignment of fresh bananas must include weights for: 

• each type of box  
• any internal packaging for each type of box and 
• any other additional packaging, for example where fresh bananas are bagged or banded ready for sale to the public

B). Where an authorised banana weigher uses an average weight for bags or bands in order to calculate the weight of a consignment of fresh bananas:  

• the establishment of this average weight must have been supervised by an HMRC officer 
• the authorised banana weigher must keep a list of average weights agreed with HMRC clearly beside the appropriate weighing equipment  
• this list must be updated at least annually, or within any other time period agreed in writing by an HMRC officer  
• the authorised banana weigher must cease using an average weight if there has been any change to the relevant bags or bands since this average weight was established 

13.7 Overripe Bananas  

A). An authorised banana weigher must notify the HMRC supervising office of an intention to destroy overripe fresh bananas. This notification must be given in sufficient time to allow an officer of HMRC to supervise the destruction. The authorised banana weigher must also do both of the following:   

• use a substitute consignment for banana weighing, instead of the destroyed bananas if an entire consignment is to be destroyed
• provide the HMRC supervising office with copies of any documentation relating to the removal and destruction of the fresh bananas, without delay after this removal or destruction has taken place

B). In cases where a consignment of fresh bananas is entirely spoilt, an authorised banana weigher must select another consignment for weighing. Where this is not possible, the banana weight certificate should be based on an average weight. For this purpose, fresh bananas are not considered to be spoilt if they will be marketed as ‘seconds’ or similar.  

C). An authorised banana weigher must ensure that either they or the importer sends all documentation relating to the sale of overripe fresh bananas to the HMRC supervising office without delay after this sale. 

14. Bulk import reduced data set (BIRDS) — conditions of approval 

Authorisation of a person to use the bulk customs declaration process — as referred to in Part 2 of The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations (S.I. 2020/967) (the bulk customs declaration regulations) — is subject to the conditions set out below. 

In this notice the following terms have the same meaning as in the bulk customs declaration regulations: 

• the authorisation  
• bulk customs declaration process 
• customs obligation 

‘Established in the United Kingdom’ has the same meaning as in regulation 3 of the Customs (Import Duty) (EU Exit) Regulations 2018 (S.I. 2018/1249) (import duty regulations). 

14.1 General 

A). A person authorised to use the bulk customs declaration process (‘an authorised declarant’) must comply with all relevant requirements of the process.  

For these purposes, ‘relevant requirements of the process’ include those set out in and under the:

• Taxation (Cross-border Trade) Act 2018
• bulk customs declaration regulations
• this notice

They also include both of the following: 

• any conditions set out in the authorised declarant’s authorisation   
• other conditions or notification requirements imposed by or under Part 9 of the import duty regulations

B). An authorised declarant must exercise proper conduct of operations that are necessary to: 

• ensure the bulk customs declaration process is not used for any of the goods at regulation 5(4) of the bulk customs declaration regulations (goods which may not be declared using a bulk customs declaration) 
• identify and report to HMRC any errors in any customs declaration  submitted  
• ensure that goods are not imported contrary to any prohibition or restriction  under or by virtue of any enactment

C). An authorised declarant must be established in the United Kingdom. 

D). An authorised declarant must inform HMRC immediately of any event that results (or could result) in that authorised declarant entering administration, liquidation, bankruptcy or insolvency.  

E). An authorised declarant, or any directors or senior employees of an authorised declarant, must not have been involved in a breach of an obligation relating to tax, or a breach of a customs obligation, which is: 

• a serious breach having regard to the circumstances and nature of any breach and the number of any breaches and 
• relevant to the suitability of that person to use the bulk customs declaration process 

F). An authorised declarant must keep and preserve records concerning all declarations made using the bulk customs declaration process. These records must be kept for the minimum period specified below, in a form that allows records to be made available to an HMRC officer: 

• 6 years from the date the record is created or obtained by the authorised declarant, where the goods are subject to excise duty or Value Added Tax (VAT) on importation to the United Kingdom 
• 4 years from the date the record is created or obtained by the authorised declarant in other cases

G). The records retained by the authorised declarant must include an electronic manifest (in Microsoft Excel format) for each declaration made using the bulk customs declaration process. This manifest must identify for each individual item that is declared: 

• a description of the item 
• its value 
• its final delivery address  
• the name of the recipient

H). If required to do so, by notice in writing given by an HMRC officer, an authorised declarant must provide to the officer such information and evidence:

• in relation to any goods declared using the bulk Customs declaration process as the officer specifies

• within such time and in the form and manner specified in the notice

15. Simplified customs declaration process — conditions of approval 

Authorisation of a person to use the simplified customs declaration process (SCDP) — as referred to in regulation 31 of the customs (Import Duty) (EU Exit) Regulations 2018 (S.I. 2018/1248), (the Import Duty Regulations) — is subject to the conditions set out below. 

In this notice, the following terms have the same meaning as in the import duty regulations: 

• the authorisation 
• customs obligations  
• logistical system  
• supplementary declaration 

The following terms have the same meaning as in the Taxation (Cross-border Trade) Act 2018 (TCTA): 

• chargeable goods 
• customs tariff  
• direct agent  

A). A person authorised to use the simplified customs declaration process (‘an authorised declarant’) must comply with all relevant requirements of the process.  

For these purposes, ‘relevant requirements of the process’ include those set out in and under TCTA, the import duty regulations and this notice. They also include both of the following: 

• any conditions set out in the authorised declarant’s authorisation
• other conditions or notification requirements imposed by or under the import duty regulations 

B). An authorised declarant must maintain a logistical system and records which:  

• identify the movement of, and transactions in, chargeable goods  
• facilitate compliance with customs obligations 
• describe internal controls applied by the authorised declarant, including an audit trail of records   
• permit the identification and correction of irregularities and errors in customs declarations 
• include arrangements for the backup, recovery, fallback, archiving and retrieval of business records and the security and archiving of documentation

C). An authorised declarant must inform HMRC without delay of: 

• any event that results (or could result) in that person entering administration, liquidation, bankruptcy or insolvency 
• any significant changes to the type of goods that will be declared by the authorised declarant using the simplified customs declaration process (for example, where the process is to be used for the first time to declare goods subject to a particular classification under the customs tariff)  
• any significant changes to the authorised declarant’s record-keeping systems (such as the use of a new electronic system for the preservation of records)   
• any changes to the computer hardware or software systems used by the authorised declarant to submit customs declarations (such as the use of a new electronic system) 
• the appointment of any new direct agent who will make declarations on the authorised declarant’s behalf

D). An authorised declarant must use the simplified customs declaration process to declare goods at least once every 12 months, starting with the date that their authorisation takes effect from. 

E). Any duty liability that arises on the acceptance of a customs declaration made using the simplified customs declaration process must be subject to an arrangement to defer payment under regulation 43 of the import duty regulations. For that purpose, an authorised declarant must at all times, both: 

• be approved or otherwise permitted to use a duty deferment account
• ensure that account is maintained at a level sufficient to cover any duty chargeable in respect of goods declared using the simplified customs declaration process

F). Where an authorised declarant is unable to make a supplementary declaration by the end of the period specified for the purposes of regulation 32(1A) or regulation 37B(5)(a) of the import duty regulations, the authorised declarant must notify HMRC.

This notification must be given via the ‘Tell HMRC about a late supplementary declaration’ form which should be emailed to HMRC’s SCDP National Assurance Team (scdpteam@hmrc.gov.uk) by 5pm on the final day of the period specified for the purposes of regulation 32(1A) or regulation 37B(5)(a) (whichever is appropriate).  

This notification must include: 

• details of the sender’s name and position within the company or relationship to the authorised declarant 
• the authorised declarant’s name and Economic Operators Registration and Identification (EORI) 
• details, including the number, of supplementary declarations in respect of which the notification is given  
• the period(s) to be covered by these supplementary declarations  
• an estimate of the total amount of liability to import duty due but not yet paid in respect of goods covered by these supplementary declarations  
• the duty deferment account from which this import duty liability is to be paid 

G). An authorised declarant must keep and preserve records in relation to any declarations made using the simplified customs declaration process. These records must be kept for 4 years starting with the date on which the declaration is accepted by HMRC, in a form that allows records to be made available to an HMRC officer. 

H). If required to do so, by notice in writing given by an HMRC officer, an authorised declarant must provide to the officer such information and evidence:

• in relation to any goods that have been declared using the simplified customs declaration process as the officer specifies

• within such time and in the form and manner specified in the notice

16. Simplified export declaration process — conditions of approval 

Authorisation of a person to use the simplified export declaration process — as referred to in regulation 31 of the customs (Export)((EU Exit) Regulations 2019 (S.I. 2019/108) (the export regulations) — is subject to the conditions set out below. 

In this notice, the following terms have the same meaning as in the export regulations: 

• the authorisation  
• direct agent  
• export declarations 

‘Customs obligations’ and ‘logistical system’ have the same meaning as in the customs (Import Duty) (EU Exit) Regulations 2018 (S.I. 2018/1248) (import duty regulations). 

‘Customs tariff’ has the same meaning as in the Taxation (Cross-border Trade) Act 2018 (TCTA).  

A). A person authorised to use the simplified export declaration process (‘an authorised declarant’) must comply with all relevant requirements of the process.  

For these purposes, ‘relevant requirements of the process’ include those set out in and under the export regulations and this notice. They also include both of the following: 

• any conditions set out in the authorised declarant’s authorisation
• other conditions or notification requirements imposed by or under the import duty regulations

B). An authorised declarant must maintain a logistical system and records which:  

• identify the movement of, and transactions in, goods  
• facilitate compliance with customs obligations 
• facilitate compliance with any prohibition or restrictions on the export of goods provided under or by virtue of any enactment  
• describe internal controls applied by the authorised declarant, including an audit trail of records   
• permit the identification and correction of irregularities and errors in export declarations 
• include arrangements for the backup, recovery, fallback, archiving and retrieval of business records and the security and archiving of documentation

C). An authorised declarant must inform HMRC without delay of: 

• any event that results (or could result) in that person entering administration, liquidation, bankruptcy or insolvency 
• any significant alterations to the type of goods that will be declared by the authorised declarant using the simplified export declaration process (with reference to how these goods would be classified under the customs tariff)  
• any significant changes to the authorised declarant’s record-keeping systems (such as the use of a new electronic system for the preservation of records) 
• any changes to the computer hardware or software systems used by the authorised declarant to submit export declarations 
• the appointment of any new direct agent who will make declarations on the authorised declarant’s behalf

D). An authorised declarant must use the simplified export declaration process to declare goods at least once every 12 months starting with the date that their authorisation takes effect from. 

E). An authorised declarant must keep and preserve records in relation to any declarations made using the simplified export declaration process. These records must be kept for 4 years starting with the date on which the declared goods leave the United Kingdom, in a form that allows records to be made available to an HMRC officer. 

F). If required to do so, by notice in writing given by an HMRC officer, an authorised declarant must provide to the officer such information and evidence:

• in relation to any goods declared using the simplified export declaration process, as the officer specifies

• within such time and in the form and manner specified in the notice

17. Duty deferment account — conditions of approval

An approval of a person to defer payment of liability to import duty, as referred to in Regulation 43 of The Customs (Import Duty) (EU Exit) Regulations 2018) (import duty regulations) is subject to the conditions set out below.

In this notice:

• approval notification means a notification of the approval issued under regulation 89 of the import duty regulations
• established in the United Kingdom has the same meaning as in regulation 3 of the import duty regulations
• guarantee and guarantor have the same meaning as in part 10 of the import duty regulations
   

A). A person approved to defer payment of liability to import duty (‘an approved person’) must comply with any requirements that are set out in and under the Taxation (Cross-border Trade) Act 2018, the import duty regulations and this notice concerning:

• payment or deferment of import duty
• guarantees

An approved person must also comply both with:

• any conditions set out in their approval notification
• other conditions and notification requirements in relation to their approval imposed by or under the import duty regulations 
   

B). An approved person must inform HMRC immediately of any event that results (or could result) in that person entering administration, liquidation, bankruptcy or insolvency.
 

C). An approved person must maintain a valid direct debit instruction with a financial institution established in the United Kingdom, for the payment of any liability to import duty which is deferred under their approval.
 

D). If required to do by notice in writing given by an HMRC officer, an approved person must provide to the officer such information and evidence:

• in relation to any goods in respect of which the payment of liability to import duty has been deferred under its approval
• in relation to any guarantee that is given for this purposes of this approval as the officer specifies
• within such time and in the form and manner specified in the written notice