51²è¹Ý

The legislation framework in the handbook provides the details on the provisions to regulate customs authorisations, in particular the legal powers which cover how they are applied for, granted and managed post authorisation.  

This legal framework covers:

• application for authorisation
• authorisation criteria and acceptance criteria
• decision points
• managing your authorisation
• period of authorisation and renewal
• reviews and appeals.
• penalties for contravention of relevant rules

Customs and excise management act 1979 (CEMA)

The customs and excise management act legislates for traders in Great Britain and is an act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the commissioners of customs and excise for the time being perform functions, with amendments to give effect to recommendations of the law commission and the Scottish law commission.

Application for authorisation:

• approvals and processes (part 3 - S19, S20, S20(A), S22, S22(A), S24, S25)

Taxation (cross-border trade) act 2018 (TCTA)

The TCTA legislates for traders in Great Britain and is an act to impose and regulate a duty of customs by reference to the importation of goods into the United Kingdom; to confer a power to impose and regulate a duty of customs by reference to the export of goods from the United Kingdom; to make other provision in relation to any duty of customs in connection with the withdrawal of the United Kingdom from the EU; to amend the law relating to value added tax, and the law relating to any excise duty on goods, in connection with that withdrawal and for connected purposes.

Application for authorisation:

• special customs procedures
• approvals and authorisations
• general regulation making power for duty purposes (c22 Part 4 s45)
• postal and transitional authorisation processes (Part 6a, R7 - 18)

Authorisation criteria and acceptance criteria:

• acceptance of customs declarations (s1, ss10 - 14)
• customs declarations (c22)

Decision points:

• decision point section 23

Managing your authorisation:

• storage procedures

Period of authorisation and renewal:

• approval section 23(5)
• length of authorisation schedule 2 part 1

Reviews and appeals:

• appeal section 23(3)(4)(10)

Penalties for contravention of relevant rules:

• penalties

Finance act 1994 and finance act 2003

The finance act legislates for traders within Great Britain and is an act to grant certain duties, to alter other duties, and to amend the law relating to the national debt and the public revenue and to make further provision in connection with finance.

Managing your authorisation: 

• record keeping requirements (Sch. 21)

Reviews and appeals: 

• sections 14, 15, 15a, 16

Penalties for contravention of relevant rules: 

• penalties finance sct 1994
• finance act 2003 section 26 penalty for contravention of relevant rule

Union customs code regulation (EU) No 952/2013 (UCC) and union customs code regulation (EU) No 953/2013 (UCC)

The union customs code (UCC) defines the legal framework for customs rules and procedures in the EU customs territory, adapted to modern trade models and communication tools. The UCC applies to applicants and authorisation holders in Northern Ireland.

Application for authorisation: 

• AEO application and authorisation
• decisions relating to application
• provision of application forms
• procedural rules for re-assessment of authorisations (Article 346)

Authorisation criteria and acceptance criteria: 

• AEO eligibility criteria
• granting of AEO status
• Granting acceptance of the applications
• AEO compliance acceptance criterion
• Conditions for granting and using Authorisations (Art 5) -

Decision points: 

• decisions taken upon application article 22

Managing your authorisation: 

• document keeping and other information

Period of authorisation and renewal: 

• special procedures

Reviews and appeals: 

• right of appeal article 44

Penalties for contravention of relevant rules: 

• application of penalties

The customs (import duty) (EU exit) regulations 2018 (CIDEER)

CIDEER applies to applicants or authorisation holders in Great Britain, this secondary legislation lays down the main provisions governing the importation of goods to the UK.

Application for authorisation: 

• approvals and processes (regulation 84)
• applications
• applications appeal
• granting or refusal of applications
• simplified declaration process

Authorisation criteria and acceptance criteria:  

• approval consideration
• granting or refusal of application
• acceptance conditions (reg 86)
• acceptance time limits (reg 87 and 88)
• change of circumstances relating to approvals
• DDA
• AEOC eligibility criteria
• guarantee waivers

Decision Points: 

• grant or refusal of an application for approval regulation 89

Period of authorisation and renewal:  

• length of authorisation regulation 89(4) regulation 89(4)

Reviews and appeals: 

• appeal and authorisations not requiring an application but subject to revocation
• appeal where HMRC fail to consider an application reg 88

The customs (special procedures and outward processing) (EU exit) regulations 2018 (SPREG)

SPREG applies to applicants or authorisation holders in Great Britain, this secondary legislation lays down the main provisions governing use of customs special procedures in the UK.

Application for authorisation: 

• authorisations and approvals
• procedure specific rules

Authorisation criteria and acceptance criteria: 

• commission delegated regulation supplementing UCC pre-departure declaration waiver including goods placed under common transit
• eligibility criteria for authorisations and approvals -
• inward processing eligibility

Period of authorisation and renewal: 

• period for which an authorisation is to have effect regulation 10 part 2 regulation 10

The customs (export) (EU exit) regulations 2019 (CEEER)

CEEER applies to applicants or authorisation holders in Great Britain, this secondary legislation lays down the main provisions governing the exportation of goods from the UK.

Application for authorisation: 

• record keeping obligation

Authorisation criteria and acceptance criteria: 

• banana weigher certificates
• use of bulk customs declarations eligibility
• eligibility for authorisation to use EIDR process
• eligibility for authorised declarant to use simplified export declaration

Decision points: 

• decision point regulation 59

Managing your authorisation: 

• record keeping

The customs (bulk customs declaration and miscellaneous amendments) (EU exit) regulations 2020 

• authorisation requirements and eligibility -

The customs (contravention of a relevant rule) regulations 2003

The customs (contravention of a relevant rule) regulations 2003 apply to authorisation holders in Great Britain and prescribe the customs rules, contravention of which gives rise to a liability to a customs civil penalty, the persons who may be penalised and the maximum penalty that may be imposed in particular cases.

• schedule for penalties

Tertiary legislation and public notices

• record keeping public notices