Union Customs Code - Customs Special Procedures - authorisation

By Tolley

The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • Union Customs Code - Customs Special Procedures - authorisation
  • Customs Special Procedures
  • Authorisation
  • Applying for authorisation
  • Conditions for granting authorisation
  • Retroactive authorisations
  • Agents
  • Guarantees and guarantee waivers
  • Amending or renewing an authorisation
  • Simplified procedures

This guidance note provides an overview of the Customs Special Procedures under the Union Customs Code (UCC) introduced with effect from 1 May 2016. Please see the Union Customs Code - overview and Union Customs Code - imports, exports and specific reliefs and procedures guidance notes for an overview of the changes that are being introduced.

More information on the UCC can also be found on the European Commission website via the following link UCC - guidance documents .

Specific information on customs special procedures can be found via the following link Special Procedures 

Customs Special Procedures

The following are deemed to be Customs Special Procedures (CSP) under the UCC:

HMRC Customs Notice 3001 ; Regulation (EU) No 952/2013 ; Commission Delegated Regulation (EU) 2015/2446 / Commission Implementing Regulation (EU) 2015/2447  
  • storage comprising of customs warehousing (CW) and Free Zones (see note below)
  • specific use comprising of Temporary Admission (TA) and End-Use (EnU)
  • processing comprising Inward and Outward Processing (IP and OP)
  • transit (comprising external and internal transit)

Please note that HMRC Notice does not cover transit.

The only Free Zone that operates in the UK is located on the Isle of Man. For more information on Free Zones please use the following linkFree Zones .

Businesses who would like to use one of the CSP’s outlined above will need to ensure that they meet all of the relevant requirements and procedures that must be followed. Failure to adhere to the requirements stipulated by HMRC could result in any customs duty and import VAT that has been suspended becoming payable. Also if a false declaration or information is provided about goods that have been entered using the relief, the person may be liable to a penalty and more

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