SPE05070 - Authorising a Special Procedure: time periods for the validity of authorisations

Note: This manual is under review following Brexit and is likely to be withdrawn.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.

Period of validity of an authorisation

Except for justified reasons, the period of validity of an authorisation shall not exceed five years from the date the authorisation for the following categories of special procedures takes effect:

• specific use

• processing.The period of validity shall not exceed three years where goods are covered by Annex 71-02.

  A validity period of three/five years should not be considered standard. Economic operators must justify the period of validity requested for each authorisation.

  The period of validity is not the same as the period for discharge.

  Exceptions

  Authorisations for customs warehouses are not time limited.

  Exceptionally a Temporary Admission authorisation may be granted for a period up to 10 years subject to suitable evidence being provided that the goods are to be used for 10 years.

  UCC A22.5

DA A173 - outlines the time periods for the validity of authorisations

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.