SPE01050 - Introduction: legal framework of special procedures

Note: This manual is under review and is likely to be withdrawn.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 Customs Authorisations and Approvals manual section 5 (CAA05000) provides an overview of the legal framework for the regimes and customs procedures for which economic operators require prior authorisation or approval from the Customs authorities.

The overview for each type of authorisation or approval includes:

  • The legal basis for the operation of the regime or procedure.
  • The legal basis for the criteria and conditions to be met by economic operators in order to be granted authorisation or approval.

Where customs procedures (or simplifications/facilitations) are dependent upon the economic operator having Authorised Economic Operator Compliance (AEOC) status, the guidance will defer to the Authorised Economic Operator (AEO) legal framework matrices included at sections CAA05030 to CAA05050 for the criteria and conditions to be fulfilled. The CAA manual only details the legal basis for any bespoke terms and conditions relating to the specific regime or customs procedure (including the Special Procedures).

Further information relating to the legal framework of the special procedures can be found in the Customs Authorisation and Approval Manual (CAA) in the following sections:

Legal Framework - AEO(C)/CAA05040

Legal framework - Special Procedures/CAA05110

Legal framework - storage/CAA05120

Legal framework - processing/CAA05130

Legal framework - specific use/CAA05140

Legal framework for the requirement to secure debt/CAA10040

Legal framework - Comprehensive Guarantees/CAA05060

Legal framework - EIDR (Entry in the Declarants Records)/CAA05080

Legal framework - SDP (Simplified Declaration Procedure)/CAA05100

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.