Pre application
Source: gov.uk (2025-04-30)

Provides information on acceptance, eligibility and conditions to consider pre application.

Deciding whether an authorisation is suitable for your business

Before a business applies for a customs authorisation, they should decide whether it makes sense for their business. This is a business decision, and applicants should consider the benefits of the authorisation as well as the costs of applying for and operating the authorisation.

A summary of the customs authorisations available can be found on the discover customs authorisations which also lists benefits of each authorisation. To understand the cost of setting up your business to operate an authorisation, a business needs to understand the requirements of each authorisation at customs technical handbooks (https://www.gov.uk/government/collections/customs-technical-handbooks).

If a business occasionally engages with customs processes, they may be able to make an authorisation by declaration.

When a business does not need a customs authorisation

A business who has not submitted an application for authorisation and is not fully authorised to use a type of customs authorisation, can declare goods to the procedures listed below and this will be treated as making an application for authorisation (by declaration) to use the customs procedure for those goods.

Conditions of authorisation by declaration

The use of authorisation by declaration is limited to a maximum value of goods (£500,000) and frequency of movement is up to three times over a period of one year. These limits do not apply for the temporary admission procedure.

Authorisation by declaration can be used for:
- inwards processing procedure
- outward processing procedure
- temporary admission procedure
- authorised use (end use)
The business can use inward processing and outward processing in these circumstances only where the goods are not sensitive goods and for outward processing, only when the goods are exported for repair.

Accessing customs authorisations without applying to be authorised

A business that only engages with customs sporadically may find it easier to hire a person, agent or intermediary to deal with customs matters for them. What they can do for them and who will be liable depends on:
- the services they provide
- what the business wants them to do
- the commercial agreement between them
More information on hiring a person, agent or intermediary to deal with customs for a business at get someone to deal with customs for you (https://www.gov.uk/guidance/appoint-someone-to-deal-with-customs-on-your-behalf).

Acceptance criteria

For an application for customs authorisation to be accepted, the applicant must meet the eligibility criteria.

Eligibility criteria

An applicant needs to meet the minimum eligibility criteria before they start an application for a customs authorisation. Before an authorisation is granted to carry out a specific activity in the fiscal, transit, or simplification and declaration groups, the applicant must meet the eligibility criteria. Applicants that cannot meet the eligibility criteria will not be approved.

To be approved for most customs authorisations, the applicant needs to meet the eligibility criteria below:

they must be established in the UK (GB or Northern Ireland)

they must have an Economic Operator Registration and Identification (EORI) number if they move goods to and from GB, between GB and Northern Ireland, between GB and the Channel Islands and between Northern Ireland and countries outside the EU

Establishment in Great Britain

Great Britain is the official collective name of England, Scotland and Wales and their associated islands and does not include Northern Ireland or the Channel Islands.

An individual is considered established in GB if they have a residence or are usually resident in GB for at least 183 days a year.

For partnerships and corporations, a business is established in GB if it is incorporated at Companies House. A limited partnership or a limited liability partnership is established in GB if it is registered at Companies House.

If a business is not incorporated or registered in GB, it can be established in GB if the owner or trader has a permanent place in GB where they carry out business activities.

Check if the business is established in the UK for customs purposes at check if you’re established in the UK for customs (https://www.gov.uk/guidance/check-if-youre-established-in-the-uk-or-eu-for-customs).

Establishment in Northern Ireland

Similar rules as above apply for individuals or businesses that are established in Northern Ireland. Understand about establishment in Northern Ireland for authorisations at section 31 and 32 of Article 5 of the Union Customs Code (UCC) (https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A02013R0952-20221212).

Establishment in one of the common transit convention countries

If the applicant is applying for a transit authorisation, they will need to be established in one of the common transit convention countries (CTC). Find out which countries are part of the CTC at check if you can use transit to move goods to the EU and common transit convention countries (https://www.gov.uk/guidance/check-if-you-can-use-transit-to-move-goods-to-the-eu-and-common-transit-countries). The UK is a member of the CTC.

Exceptions for establishment

Businesses do not need to be established in the UK if they are only applying for temporary admission or customs comprehensive guarantee for use in Northern Ireland or for duty deferment in GB.

For inward processing (https://www.gov.uk/guidance/apply-to-delay-or-pay-less-duty-on-goods-you-import-to-process-or-repair), authorised use (https://www.gov.uk/guidance/apply-to-pay-less-duty-on-goods-you-import-for-specific-uses) and freeport customs special procedure (https://www.gov.uk/guidance/apply-to-use-the-freeport-customs-special-procedure), businesses generally have to be established in the UK but there are exceptional circumstances where they do not have to be established. These circumstances are stated in regulation 9(2)(b) of the customs (special procedures and outward processing) (EU Exit) regulations 2018 (https://www.legislation.gov.uk/uksi/2018/1249/regulation/9).

Economic Operator Registration and Identification (EORI) number

A trader needs an EORI number if they move goods across borders and are involved in customs activities. The type of EORI number that is required is dependent on where the good is being imported to and exported from:
- if the applicant is moving goods to or from Great Britain, they must get an EORI number that starts with GB: apply for a GB EORI number (https://www.gov.uk/eori/apply-for-eori)
- if the applicant will be moving goods to or from Northern Ireland, they will need an EORI number starting with XI: move goods to or from Northern Ireland (https://www.gov.uk/eori/eori-northern-ireland)
- if the business will be making declarations or getting a customs decision in the EU, they will require an EORI number from an EU country. The applicant will need to contact the customs authority of the country of import in the EU country if they need an EU EORI number
Bespoke eligibility criteria

For some customs authorisations there are specific requirements that applicants need to be aware of before they can apply:
- applicants may need to hold or apply for another customs authorisation before they can apply for connected customs authorisations
- if the applicant is re-applying for a customs authorisation following an authorisation being revoked, they may need to wait for a specific amount of time depending on the authorisation before they can apply, usually between 1 to 3 years
Where another authorisation is required

When applying for some customs authorisations, it is sometimes a requirement for the applicants to already hold a different customs authorisation. These situations are explained further:

a typical applicant that is established in Northern Ireland may be applying for customs special procedures such as:
- temporary admission
- inward processing
- outward processing
- customs warehouse
- authorised use (end use)
For these authorisations an applicant will also need:
- a customs comprehensive guarantee unless they are approved as an authorised economic operator (AEOC)
- in all cases, applicants applying for transit authorisation, also need a customs comprehensive guarantee
- in all cases, applicants applying for simplified import VAT accounting (SIVA), also needs a duty deferment account
- in all cases, applicants applying for simplified customs declaration process (SCDP) for example, simplified declaration process and entry in declarant records, also need a duty deferment account
An authorisation cannot be granted unless the applicant has already obtained the specific authorisation that is required or can confirm that they have applied for both authorisations at the same time. The time for HMRC to process the application may be suspended until the required authorisation has been granted but this suspension will not be indefinite.

General acceptance criteria

Applicants need to meet the customs authorisations acceptance criteria for HMRC to accept their customs authorisation application. The general acceptance criteria that all applicants need to meet for HMRC to accept the application is:
- it needs to be clear who is applying and what authorisation they are applying for
- the application needs to be completed fully and declared by a liable person who will be accountable for any misconduct
Meeting the acceptance criteria does not mean the applicant will be granted the authorisation, just that HMRC will assess their application.

Who can apply

On the application, HMRC requires the details of the person making the application. This includes full name, address, contact details and the applicant’s role in the business for example, director, secretary, customs agent.

The different types of roles in the business of individuals that can complete the application and the declaration at the end of the application are:
- the role of a liable person is usually the person who is applying for the authorisation and who will be held accountable for any misconduct, in most cases this is the director of the business
- the role of a declarant is usually the person who will be the holder of the authorisation, this is commonly the director or company secretary or it could be a nominated person or the corporate body making the application, this should not be confused with the customs declaration service tariff term declarant 3/18
- the role of a nominated person is acting on behalf of a person who is involved in customs activities and is referred to a customs agent or a representative
the role of customs representative is they may act either in the name of the authorisation holder (direct representation) or in their own name (indirect representation), the customs representative will need to understand their legal responsibility if acting in the capacity of a direct or indirect representative for:
- inward processing
- outward processing
- authorised use
- private customs warehousing
- free zone special procedure only a direct customs representative can be appointed which means declarations can only be in the name of the authorisation holder
Purpose of the application

The application form will ask the applicant what customs authorisations they are applying for. It is the applicant’s responsibility to understand what they are applying for, the benefits it offers and the expectations to meet when operating the authorisation.

All customs authorisation applications will be accessible through the GOV.UK website or from the individual customs technical handbook. The application form needs to be fully completed and a declaration must be completed before an application can be submitted.

The application needs to be completed fully to avoid delays in the application being processed. All mandatory sections of the application will be clearly marked and must be completed.

Any supporting documents that are requested, such as financial records, must be attached. HMRC may request further information where needed to support making a decision on an authorisation application.

At the end of any customs authorisation application, there is a declaration that must be signed by a liable person to confirm that the information that has been provided is accurate and complete.

Apply to the correct place

An application can only be accepted when it has been received by HMRC. The applicant will need to ensure they submit the form correctly or where the applicant is digitally excluded, the application and any supporting documents need to be posted to the correct address which will be stated on the application form.

When an application cannot be made

An application for a customs authorisation cannot be made if:
- the application is for the same authorisation as an approval the trader already holds
- the application is for the same activity that the trader is already authorised for, unless they are submitting a renewal application
- the previous approval was revoked for failure to comply with the conditions of the approval
- the application is made within a period of one year of the date of the revocation or annulment of an authorisation, for AEO and SIVA, this is 3 years
Most customs authorisations have a three-year restriction if HMRC have provided a notice that the authorisation should not have been issued in the first place due to inaccuracies in the application that the applicant was aware of or should reasonably have known about. There is no time bar on applications where the trader has previously requested their authorisation to be voluntarily revoked.