Authorisation considerations and processes
Source: gov.uk (2025-04-30)

Details of notifications, application outcomes and authorisations.

Notification of authorisations

HMRC is required by law to notify applicants of approval or refusal within a specific timeframe. If an application is approved, the terms and conditions will be communicated in the authorisation notification. Where an application is declined, HMRC will explain why.

Overview

Under both GB and EU legislation a decision to grant or refuse an authorisation must be made within a set time period or the application will be refused. In some circumstances, the time period may be extended, however not indefinitely. The time limit commences from the date that the application is received (in GB) or the date the application is accepted (in Northern Ireland). Under EU legislation, HMRC has up to 30 days to accept whether an application made by a trader in Northern Ireland should be considered for a decision or is rejected where the application cannot be considered further.

Each authorisation has its own decision point. The decision points in GB legislation are set out below. EU decision points vary from those in GB for some authorisations.

The following authorisations have a decision point of 120 calendar days from receipt:
- authorised economic operator (C and S)
- simplified customs declaration process (SCDP)
- entry in declarants records (EIDR)
- authorised consignee and all other transit authorisations
- customs comprehensive guarantee
- individual guarantees
- bulk import reduced data set (BIRDS)
- duty deferment account (DDA)
- authorised banana weigher
- designated export place
- export simplifications
- freeports
- registered exports
- simplified import VAT accounting
The following authorisations have a decision point of 30 calendar days from receipt:
- inward processing
- outward processing
- authorised use (end use)
- temporary admission
The following authorisation has a decision point of 60 calendar days from receipt:
- customs warehousing
There is no legal decision point for granting approval of temporary storage applications or applications for approvals of ports or wharfs.

HMRC will notify the applicant of an approval or refusal within the specified period. For instance, in transit which tends to involve an application for premises for storage, an approval will be notified a maximum of 120 days after the date the application was received. In AEO, a notification of an approval will be issued a maximum of 120 days after the date the application was received.

Note the periods specified above may be extended under some circumstances and HMRC will notify the applicant accordingly.

When an application is not accepted

If an authorisation application cannot be accepted, the applicant should receive a notification from HMRC no later than 30 days after receipt of the application stating the reason the application cannot be accepted.

Extensions

The specified period for application decisions for special procedures and DDA is 30 days after the date on which the application is received by HMRC.

The specified period for an application for approval for transit and AEO is 120 days after the date on which the application is received by HMRC.

The period of approval specified above may be extended in the following instances:
- where there is a reason for the extension and HMRC notifies the applicant accordingly, the extended period is up to 30 days
- the specified period may be extended up to nine months where HMRC suspect the applicant has been involved in a breach of a customs obligation and an investigation is being carried out in relation to the breach
- the applicant may request the specified period is extended by writing to HMRC and stating the reasons for the request
- the specified period of application for AEO may be extended by a further period of up to 60 days through a notification or where the applicant is subject to criminal proceedings relevant to the application
Stop the clock

In situations where further information from an applicant is needed to assess their application, HMRC will be able to disregard the time it takes for the applicant to provide that information. This means that applicants who need to provide further information to HMRC are not at risk of time running out on their application and HMRC being compelled to refuse the application.

The provision to stop the clock on the decision period only applies in instances where an applicant has been notified by HMRC that further information is required. The period the applicant will have to provide further information will be communicated to the applicant.

This does not apply to applications made for authorisations in Northern Ireland.

How outcome of applications are notified

When HMRC approves an authorisation application, the trader will be issued with an authorisation notification which will specify:
- the date from which the approval has effect
- the date from which the approval will cease to have effect (if any)
- conditions under which the authorisation must be operated and subject to
- that the approval is subject to compliance with the conditions specified or relating to the approval
The following may be listed in a notification of authorisation:
- authorisation number
- period of authorisation where applicable
- conditions of approval
- responsibility of authorisation holder
- details of authorisation holder
- goods to be placed under authorisation and commodity codes approved
- planned activities
- records
- period of discharge
- transfer of rights and obligations
- destruction of goods
- bills of discharge
- right of appeal
Authorisation notification period

The period of authorisation refers to the date from which the applicant may use the authorisation and where applicable, an end date after which the use of the authorisation without renewal will be a breach. This information will be included in the approval notification.

The authorisation period is not applicable to all authorisations as some authorisations do not have an end date.

The length of the authorisation period will depend on which authorisation the applicant is seeking:
- for an authorisation for outward processing, the length of the period of validity is up to 5 years or 3 years for sensitive goods
- for an authorisation for inward processing, the length of the period of validity is 5 years or 3 years for sensitive goods
- for an authorisation for authorised use (end use), the length of the period of validity is 5 years or 3 years for sensitive goods
- for an authorisation for temporary admission, the length of the period of validity is 5 years but depends on the type of goods or 3 years for sensitive goods
Authorisation number

When an authorisation application is granted, an authorisation number will be issued. This number is unique and will identify the activity specified. The authorisation number will be stated in the notification of authorisation.

When the applicant contacts HMRC the authorisation number will be used to locate the applicant’s record.

Conditions of approval

Approval to use an authorisation will be granted to applicants under the agreement that the authorisation will be used in the correct manner. This manner of operation will be set out in the conditions of approval. These conditions dictate how an authorisation should or should not be used.

These conditions will be contained in the letter telling an applicant that they have been authorised and in any public notice that has been published for that type of authorisation. Directions on how to find a relevant public notice will be contained in the letter.’

Refusal notification and rationale for refusal

In some cases, HMRC will refuse authorisation applications.

HMRC will refuse to accept an application for authorisation where the applicant has provided insufficient information or does not meet the eligibility criteria. Initial application acceptance criteria and authorisation eligibility criteria are different things.

In the notification of refusal, HMRC will state the reasons an application has been refused. For instance, it may state that the authorisation has been refused on the basis that HMRC does not have or has not been provided, all the evidence and information necessary to reach a decision or one of the conditions for acceptance has not been met.

The notification of refusal will make it clear to the applicant what additional information or evidence is required for the application to be reconsidered and a decision reached or why the other eligibility criteria have not been met.

Re-applying

If an applicant has had a customs authorisation application refused, they should fully address the issues raised in the refusal notification, ensure they meet the eligibility criteria and understand the conditions they need to adhere to before they re-apply.

A trader cannot reapply for an authorisation that has been previously granted and revoked until the required time period has elapsed. This is usually between 1 and 3 years, if the revocation was for an infringement or breach as described in the legislation. If an application has been refused or the applicant has requested the ending of an authorisation, they can reapply with no time bar.