SPE02040 - Roles and responsibilities: Authorising Offices
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. For up-to-date guidance on special procedures, please refer to Pay less or no duty on goods you store, repair, process or temporarily use (GOV.UK) (https://www.gov.uk/government/collections/pay-less-or-no-duty-on-goods-you-store-repair-process-or-temporarily-use) and Customs Technical Handbooks (GOV.UK) (https://www.gov.uk/government/collections/customs-technical-handbooks). If you have feedback about this manual being archived, email xxx@xxx.xx (mailto:xxx@xxx.xx).

Note: This manual is under review and is likely to be withdrawn. If there is anything within this manual you use regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx?subject=%node:field_page_reference feedback) to let us know. Please check the other guidance available on GOV.UK from HMRC (https://www.gov.uk/government/organisations/hm-revenue-customs/services-information).

Responsibilities of the Authorising Office

Authorising offices are responsible for checking that an application for a special procedure is entitled to be made and that the four basic AEO(C) standards for authorisation of a customs procedure (compliance, records, competence (in customs matters) and solvency) and other requirements relating to the special procedure applied for are met.

Other checks

For further details on the checks to be made at the application and authorisation stage and on the criteria against which each application is required to be assessed see sections SPE03000 to SPE05000.

When the checks on the application have been completed satisfactorily, the Authorising Office will issue the authorisation letter and reference number.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Liaison with Supervising Office

The authorising and supervising offices may be the co-located but, for the purposes of customs control, they have distinct functions. This section of the manual sets out their respective roles and responsibilities. Where the supervising office is different, the authorising office must ensure they consult and agree with the nominated supervising office any controls to monitor the use of the special procedure and simplifications applied for. When authorising offices issue an authorisation they must ensure a copy is accessable to the supervising office.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Contact details

For full authorisations for special procedures the authorising office will be:
- for Large Business (LB) traders: their LB Customer Relationship Manager (CRM) and
- for all other businesses, the offices below.
For Inward Processing and Outward Processing:

HMRC -S1756

IP-OP Customs Liverpool

India Building

Central Mail Unit

Newcastle

NE98 1ZZ

For Customs Warehousing, Authorised Use and Temporary Admission:

Authorisations and Returns Team

Trinity Bridge House

2 Dearmans Place

Salford

M3 5BS

Authorisations by declaration (previously known as 'simplified authorisations')

For these authorisations, it is the acceptance (and clearance by NCH Salford) of the customs declaration that grants the authorisation. They are supervised by NIRU (inward processing, outward processing and Authorised Use) and NTAS (temporary admission). They are responsible for carrying out supervision (such as post clearance checks to ensure eligibility for the special procedure. For further details of the supervisory role see SPE02060 (https://www.gov.uk/hmrc-internal-manuals/customs-special-procedures/spe02060).

Customs warehousing applicants are not allowed to use authorisations by declaration.

Contact details

The National Import Reliefs UnitLevel 3Erskine House

20-32 Chichester StreetBelfastBT1 4GF

Telephone: xx-xxxx-xxxx (Mon - Fri 09:00 – 17:00)

National Temporary Admission Section (NTAS)5th FloorThree New BaileyNew Bailey StreetSalford M3 5FS

Telephone: xx-xxxx-xxxx or xx-xxxx-xxxx

Fax: xx-xxxx-xxxx

TA forms C108 (https://www.gov.uk/government/publications/import-and-export-temporary-admission-inventorydocument-to-support-an-oral-customs-declaration-c108) and C110 (https://www.gov.uk/government/publications/import-and-export-temporary-admission-notice-of-arrival-of-a-non-eu-private-motor-vehicle-c110) (oral customs declaration):

Local ComplianceCITEX Written Enquiries TeamS0000NEWCASTLENE98 1ZZ

Telephone: xx-xxxx-xxxx

Email: xxx@xxx.xx (http://xxx@xxx.xx)

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.