SPE03010 - Criteria and conditions to be met by economic operators applying for a Special Procedure authorisation: overview

Note: This manual is under review following Brexit and is likely to be withdrawn.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 UK law makes provision for customs authorities to make available certain customs procedures, facilitations and simplifications for economic operators who meet specific criteria and conditions. In order to gain access to these authorisations, Customs administrations must assess the economic operator’s ability to fulfil the legal obligations of the particular procedure or simplification concerned.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

The Customs Authorisation and Approval Manual (CAA) is the main reference document for staff concerned with the authorisation and approval (under UK legislation) of economic operators and their premises for all customs procedures (including the Special Procedures).

As the CAA manual outlines the criteria, conditions and procedures for economic operators to become authorised for each special procedures, those guidelines will not be replicated in this Special Procedures manual. However, included in this section is an overview of the conditions/criteria which must be met for Special Procedures during the authorisation process.

Links to the relevant sections of the CAA manual are included in this Customs Special Procedures Manual for ease.

CAA Manual

The aim of the CAA manual is to:

  • outline the processes to be followed when assessing applications for all customs authorisations and approvals
  • explain the terms and conditions to be fulfilled by economic operators in order to qualify for each type of authorisation and approval
  • detail the pre-authorisation checks and controls to be undertaken when assessing economic operators eligibility for authorisation or approval
  • provide guidance on the procedures to be followed for applications which fail to meet the required standards.

Criteria and conditions of authorisations - Introduction/CAA07010

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.