188体育

Before you apply

You鈥檒l need to provide additional information along with your application.

Written procedures

You must provide a document which details your customs procedures along with your application and this must include information on:

• your experience and qualifications in customs matters
• who will be responsible for making your declarations
• your internal processes, including聽how you鈥檒l make sure your declarations are correct and how you鈥檒l find and resolve any missing declarations
• your management checks, including how you鈥檒l find and report any errors found after you鈥檝e submitted your supplementary declaration
• how you鈥檒l make sure you comply with prohibitions and restrictions when importing controlled goods or exporting controlled goods, including how you鈥檒l recognise goods subject to controls
• your record keeping, audit trails and document security

If you have an Authorised Economic Operator authorisation for customs simplifications you do not need to give this information.

If you鈥檙e applying for imports, then you鈥檒l also need to provide:

• month-end processes (for example, final supplementary declarations and late declaration estimates)
• details of your procedures if you鈥檙e applying to use aggregation, how you鈥檒l make sure the aggregated rules are complied with, and any management controls you undertake
• duty management system procedures and how your commercial system聽communicates with the duty management system 鈥斅爄f this applies

If you鈥檙e applying for exports, then you鈥檒l also need to provide information on your export procedures.

List of signatories

You must provide a list of your employees who are authorised to contact us to amend your application or authorisation. This list must be signed by a director.

Personnel chart

You must provide a personnel chart listing each department, employees and their responsibilities.

Commodity codes

You must provide a description of the goods, either the relevant 8 digit or 4 digit commodity codes for the goods. The description of the goods must be the normal trade description and detailed enough for immediate, precise identification and classification.

For example, Import 090112 00 or Import 0901 Coffee 鈥� not roasted 鈥� decaffeinated.

The lists should be provided as spreadsheets.

Procedure codes

You must provide the procedure codes for the customs procedures you intend to use. You can find the procedure codes in the UK Trade Tariff: volume 3 for CDS.

You cannot use some customs procedures with simplified procedures. Find the procedure codes that you cannot use in the simplified procedures exclusion list.

Third-party applicants

If you鈥檙e applying to make declarations as a third-party representative, you must provide a client list.

For each client you must provide the following details:

• name
• EORI number
• address
• type of representation 鈥� either direct or indirect
• any special procedure authorisations they hold
• date notified
• duty deferment account 鈥� where this will be used for payment for imports, including if you have permission to use your client鈥檚 account

If you do not have any clients yet and we approve your application, you鈥檒l need to provide us with their details before you use your simplified procedure authorisation on their behalf.

If you鈥檒l be acting as an indirect representative, you鈥檒l not be able to use your own simplified procedure authorisation when making declarations to the following special procedures held by your clients:

• inward processing
• outward processing
• authorised use (end-use)
• Temporary Admission
• private customs warehouse (type U)

Centralised clearance

If you鈥檙e applying for centralised clearance in Northern Ireland, you must provide a list of the other companies who will be involved in the centralised clearance authorisation.

You cannot apply for centralised clearance for imports into Great Britain (England, Scotland and Wales).

UK Continental Shelf

If you鈥檙e applying for authorisation to use entry in the declarant鈥檚 records to export goods to the UK Continental Shelf, you鈥檒l need to show how your goods qualify.

How to apply

1. Complete the C&E48 form to apply for authorisation to use simplified procedures for imports and exports.

2. Send your completed form to the address on the form 鈥� unless you鈥檙e a large business.

Email HMRC to ask for this form in Welsh (Cymraeg).

If you鈥檙e a large business

Send the form to your Customer Compliance Manager (CCM) and your regional Large Business 鈥榗ontact us鈥� mailbox.

After you鈥檝e applied

You鈥檒l receive a letter telling you if we鈥檝e approved your application or not. If you do not get approval, the letter explains the reasons why and tells you about the review and appeals procedure.

If we approve your application, you鈥檒l get a letter that:

• confirms your authorisation numbers
• sets out the authorisation conditions

If your information changes after you鈥檝e applied

If any of your contact details change (for example, your address or telephone number), you must let us know by emailing [email protected].

How to cancel or amend your authorisation

You can cancel or amend your authorisation by emailing [email protected]. You should also tell us if there has been a change to your business which may affect your authorisation such as:

• changing your trading name or your trading address
• if the owner of the business changes

Large businesses must send the email to the Customer Compliance Manager and regional Large Business 鈥榗ontact us鈥� mailbox.