8th January 2019
HMRC is reassessing all open ended customs authorisation granted under the Community Customs Code (CCC). These are required to be reassessed against the relevant criteria of the Union Customs Code (UCC) legislation. If businesses do not take action, current CCC authorisation will no longer be valid on 1 May 2019.
The UCC came into force 1 May 2016, replacing the CCC. Under transitional arrangements, the UCC permits authorisations originally issued under CCC to continue to be used until 1 May 2019.
When the UCC transitional period ends, these open ended authorisations will cease to be valid. Therefore these open ended authorisations must be reassessed by 30 April 2019.
HMRC is undertaking a reassessment exercise to ensure all businesses with CCC authorisations who wish to continue using their authorisation are reassessed and issued with a new authorisation in accordance with the UCC criteria.
Earlier this year, HMRC sent an initial questionnaire to those affected businesses to establish whether the businesses (trader) wanted to continue to operate their customs authorisations under the UCC conditions with effect from 1 May 2019. These authorisations include:
In order to be hold a UCC authorisation, which allows any form of suspension related to the payment of customs charges, businesses must have in place a Customs Comprehensive Guarantee (CCG).
If your authorisation requires a guarantee, it must be in place by 1 May 2019 or your new UCC authorisation will not be valid. We recommend that businesses apply for a CCG as early as possible, but by 31 January 2019 at the latest. Further information on CCGs can be found in Import and export: customs guarantees guidance.
If you fail to apply for a customs authorisation under the UCC criteria and CCG prior to 31 January 2019, this may result in you not having a valid authorisation and as such unable to operate your customs authorisation.
If you have returned your questionnaire indicating you wish to continue under UCC conditions, and you have applied for CCG, you do not have to take further action.
If you have returned your questionnaire indicating that you wish to continue under UCC conditions but not applied for CCG, you should do so before 31 January 2019.
If you have not made contact with HMRC regarding your customs open ended authorisation and applied for CCG you must contact your supervising office immediately. Failure to do so may result in you being unable to use your customs authorisation from 1 May 2019.
For further information on the reassessment of customs open ended authorisations, contact your supervising office.
For general HMRC queries speak to the VAT, Excise and Customs Helpline.