Legal framework
Source: gov.uk (2025-04-30)

Provides details on the provisions to regulate customs authorisations.

Overview of the legal framework

The legislation framework in the handbook provides the details on the provisions to regulate customs authorisations, in particular the legal powers which cover how they are applied for, granted and managed post authorisation.

This legal framework covers:
- application for authorisation
- authorisation criteria and acceptance criteria
- decision points
- managing your authorisation
- period of authorisation and renewal
- reviews and appeals.
- penalties for contravention of relevant rules
Primary Legislation

Customs and excise management act 1979 (CEMA)

The customs and excise management act legislates for traders in Great Britain and is an act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the commissioners of customs and excise for the time being perform functions, with amendments to give effect to recommendations of the law commission and the Scottish law commission.

Application for authorisation:
- approvals and processes (part 3 - S19, S20, S20(A), S22, S22(A), S24, S25) CEMA 1979 Part X (https://www.legislation.gov.uk/ukpga/1979/2/pdfs/ukpga_19790002_en.pdf)
Taxation (cross-border trade) act 2018 (TCTA)

The TCTA legislates for traders in Great Britain and is an act to impose and regulate a duty of customs by reference to the importation of goods into the United Kingdom; to confer a power to impose and regulate a duty of customs by reference to the export of goods from the United Kingdom; to make other provision in relation to any duty of customs in connection with the withdrawal of the United Kingdom from the EU; to amend the law relating to value added tax, and the law relating to any excise duty on goods, in connection with that withdrawal and for connected purposes.

Application for authorisation:
- special customs procedures TCTA Schedule 2 Part 1 (https://www.legislation.gov.uk/ukpga/2018/22/schedule/2)
- approvals and authorisations TCTA c 22 Schedule 1 Para 10 (https://www.legislation.gov.uk/ukpga/2018/22/pdfs/ukpga_20180022_en.pdf)
- general regulation making power for duty purposes (c22 Part 4 s45) TCTA c22 Schedule 1 (https://www.legislation.gov.uk/ukpga/2018/22/pdfs/ukpga_20180022_en.pdf)
- postal and transitional authorisation processes (Part 6a, R7 - 18) TCTA (Miscellaneous Provisions) (https://www.legislation.gov.uk/uksi/2019/1346/pdfs/uksi_20191346_en.pdf)
Authorisation criteria and acceptance criteria:
- acceptance of customs declarations (s1, ss10 - 14) Taxation (Cross- Border Trade) Act 2018 (c 22) (https://www.legislation.gov.uk/ukpga/2018/22/pdfs/ukpga_20180022_en.pdf)
- customs declarations (c22) TCTA Schedule 1 Para 1-9 (https://www.legislation.gov.uk/ukpga/2018/22/pdfs/ukpga_20180022_en.pdf)
Decision points:
- decision point section 23 https://www.legislation.gov.uk/ukpga/2018/22/pdfs/ukpga_20180022_en.pdf
- Part 1 TCTA 2018 (https://www.legislation.gov.uk/ukpga/2018/22/pdfs/ukpga_20180022_en.pdf)
Managing your authorisation:
- storage procedures TCTA Schedule 2 Part 2 (https://www.legislation.gov.uk/ukpga/2018/22/schedule/2/part/2)
Period of authorisation and renewal:
- approval section 23(5) Part 1 TCTA 2018 (https://www.legislation.gov.uk/ukpga/2018/22/pdfs/ukpga_20180022_en.pdf)
- length of authorisation schedule 2 part 1 Schedule 2, Part 1 TCTA 2018 (https://www.legislation.gov.uk/ukpga/2018/22/pdfs/ukpga_20180022_en.pdf)
Reviews and appeals:
- appeal section 23(3)(4)(10) Part 1, TCTA 2018 (https://www.legislation.gov.uk/ukpga/2018/22/pdfs/ukpga_20180022_en.pdf)
Penalties for contravention of relevant rules:
- penalties Penalties, TCTA 2018 (https://www.legislation.gov.uk/ukpga/2018/22/pdfs/ukpga_20180022_en.pdf)
Finance act 1994 and finance act 2003

The finance act legislates for traders within Great Britain and is an act to grant certain duties, to alter other duties, and to amend the law relating to the national debt and the public revenue and to make further provision in connection with finance.

Managing your authorisation:
- record keeping requirements (Sch. 21) Finance Act 1994 Chapter IIII (https://www.legislation.gov.uk/ukpga/1994/9/part/I/chapter/III)
Reviews and appeals:
- sections 14, 15, 15a, 16 Chapter II, Appeals, Finance Act 1994 (https://www.legislation.gov.uk/ukpga/1994/9/pdfs/ukpga_19940009_en.pdf)
Penalties for contravention of relevant rules:
- penalties finance sct 1994 Penalties, Finance Act 1994 (https://www.legislation.gov.uk/ukpga/1994/9/pdfs/ukpga_19940009_en.pdf)
- finance act 2003 section 26 penalty for contravention of relevant rule Section 26, Finance Act 2003 (https://www.legislation.gov.uk/ukpga/2003/14/pdfs/ukpga_20030014_en.pdf)
Union customs code regulation (EU) No 952/2013 (UCC) and union customs code regulation (EU) No 953/2013 (UCC)

The union customs code (UCC) defines the legal framework for customs rules and procedures in the EU customs territory, adapted to modern trade models and communication tools. The UCC applies to applicants and authorisation holders in Northern Ireland.

Application for authorisation:
- AEO application and authorisation UCC Regulation (EU) 952/2013, Chapter 2, Section 4, Article 38 (https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02013R0952-20200101#tocId46)
- decisions relating to application UCC Regulation (EU) 952/2013, Chapter 2, Section 3, Article 22 (https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02013R0952-20200101#tocId27)
- provision of application forms UCC Regulation (EU) 952/2013, Chapter 2, Section 1, Article 15 (https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02013R0952-20200101#tocId20)
- procedural rules for re-assessment of authorisations (Article 346) UCC Implementing Regulation (EU) 2015/2447, Chapter 5, Article 345 (https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32015R2447&qid=1719902840355#d1697e14568-558-1)
Authorisation criteria and acceptance criteria:
- AEO eligibility criteria UCC Regulation (EU) 952/2013, Chapter 2, Section 4, Article 38 and Article 39 (https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02013R0952-20200101#tocId46)
- granting of AEO status UCC Regulation (EU) 952/2013, Chapter 2, Section 4, Article 39 (https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02013R0952-20200101#tocId47)
- Granting acceptance of the applications UCC Commission Implementing Regulation (EU) 2015/2447 Chapter 2, Section 2, Subsection 2, Article 12 (https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32015R2447#d1697e1218-558-1)
- AEO compliance acceptance criterion UCC Commission Implementing Regulation (EU) 2015/2447, Chapter 2, Section 3, Article 24 (https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32015R2447#d1697e1566-558-1)
- Conditions for granting and using Authorisations (Art 5) - UCC Directive - 94/22/EC (https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A31994L0022&qid=1719865940991#d1e363-3-1)
Decision points:
- decisions taken upon application article 22 UCC Regulation (EU) 952/2013, Chapter 2, Section 3, Article 22 (https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02013R0952-20200101#tocId27)
Managing your authorisation:
- document keeping and other information UCC Regulation (EU) 952/2013, Chapter 2, Section 8, Article 51 (https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32013R0952#d1e3699-1-1)
Period of authorisation and renewal:
- special procedures UCC Regulation (EU) 953/2013, Article 211 (https://www.legislation.gov.uk/eur/2013/952/title/VII)
Reviews and appeals:
- right of appeal article 44 UCC Regulation (EU) 952/2013, Chapter 2, Section 6, Article 44 (https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02013R0952-20200101#tocId54)
Penalties for contravention of relevant rules:
- application of penalties UCC Regulation (EU) 952/2013, Chapter 2, Section 5, Article 42 (https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02013R0952-20200101#tocId50)
Secondary legislation

The customs (import duty) (EU exit) regulations 2018 (CIDEER)

CIDEER applies to applicants or authorisation holders in Great Britain, this secondary legislation lays down the main provisions governing the importation of goods to the UK.

Application for authorisation:
- approvals and processes (regulation 84) CIDEER Part 9 (https://www.legislation.gov.uk/uksi/2018/1248/part/9)
- applications CIDEER Part 9 Regulation 85 (https://www.legislation.gov.uk/uksi/2018/1248/regulation/85/made)
- applications appeal CIDEER Part 9 Regulation 88 (https://www.legislation.gov.uk/uksi/2018/1248/regulation/88/made)
- granting or refusal of applications CIDEER Part 9 Regulation 89 (https://www.legislation.gov.uk/uksi/2018/1248/regulation/89/made)
- simplified declaration process CIDEER Chapter 3 Section 1 (https://www.legislation.gov.uk/uksi/2018/1248/pdfs/uksi_20181248_en.pdf)
Authorisation criteria and acceptance criteria:
- approval consideration CIDEER Part 9 Regulation 87 (https://www.legislation.gov.uk/uksi/2018/1248/regulation/87)
- granting or refusal of application CIDEER 2018 Chapter 9 Regulation 89 (https://www.legislation.gov.uk/uksi/2018/1248/regulation/89)
- acceptance conditions (reg 86) CIDEER 2018 Regulation 86 (https://www.legislation.gov.uk/uksi/2018/1248/regulation/86/made)
- acceptance time limits (reg 87 and 88) CIDEER 2018 Regulations 87 & 88 (https://www.legislation.gov.uk/uksi/2018/1248/regulation/87/made)
- change of circumstances relating to approvals CIDEER Part 9 Regulation 90 (https://www.legislation.gov.uk/uksi/2018/1248/regulation/90/made)
- DDA CIDEER Part 6 Regulation 43 (https://www.legislation.gov.uk/uksi/2018/1248/regulation/43)
- AEOC eligibility criteria CIDEER Part 9 Regulation 93 (https://www.legislation.gov.uk/uksi/2018/1248/regulation/93)
- guarantee waivers CIDEER Part 10 Regulation 97 (https://www.legislation.gov.uk/uksi/2018/1248/regulation/97)
Decision Points:
- grant or refusal of an application for approval regulation 89 Part 9 CIDEER 2018 (https://www.legislation.gov.uk/uksi/2018/1248/pdfs/uksi_20181248_en.pdf)
Period of authorisation and renewal:
- length of authorisation regulation 89(4) regulation 89(4) Part 9 CIDEER 2018 (https://www.legislation.gov.uk/uksi/2018/1248/pdfs/uksi_20181248_en.pdf)
Reviews and appeals:
- appeal and authorisations not requiring an application but subject to revocation Reg 85A, Part 9 CIDEER 2018 (https://www.legislation.gov.uk/uksi/2018/1248/regulation/85A)
- appeal where HMRC fail to consider an application reg 88 Part 9 CIDEER 2018 (https://www.legislation.gov.uk/uksi/2018/1248/pdfs/uksi_20181248_en.pdf)
The customs (special procedures and outward processing) (EU exit) regulations 2018 (SPREG)

SPREG applies to applicants or authorisation holders in Great Britain, this secondary legislation lays down the main provisions governing use of customs special procedures in the UK.

Application for authorisation:
- authorisations and approvals The Customs (Special Procedure and Outward Processing) Regulations Part 2 (https://www.legislation.gov.uk/uksi/2018/1249/part/2/made)
- procedure specific rules The Customs (Special Procedure and Outward Processing) Regulations Part 4 (https://www.legislation.gov.uk/uksi/2018/1249/part/4)
Authorisation criteria and acceptance criteria:
- commission delegated regulation supplementing UCC pre-departure declaration waiver including goods placed under common transit The Customs (Safety and Security) Procedures Art 104(c) Para 6 (https://www.legislation.gov.uk/uksi/2021/1011/pdfs/uksi_20211011_en.pdf)
- eligibility criteria for authorisations and approvals - SPREG Part 2 Regulation 9 (https://www.legislation.gov.uk/uksi/2018/1249/regulation/9)
- inward processing eligibility SPREG Chapter 2 (https://www.legislation.gov.uk/uksi/2018/1249/pdfs/uksi_20181249_en.pdf)
Period of authorisation and renewal:
- period for which an authorisation is to have effect regulation 10 part 2 regulation 10 Part 2 SPREG 2018 (https://www.legislation.gov.uk/uksi/2018/1249/pdfs/uksi_20181249_en.pdf)
The customs (export) (EU exit) regulations 2019 (CEEER)

CEEER applies to applicants or authorisation holders in Great Britain, this secondary legislation lays down the main provisions governing the exportation of goods from the UK.

Application for authorisation:
- record keeping obligation CEEER Regulation 3 (https://www.legislation.gov.uk/uksi/2019/113/regulation/3/made)
Authorisation criteria and acceptance criteria:
- banana weigher certificates CEEER 2019 Part II Regulation 3 (https://www.legislation.gov.uk/uksi/2019/1215/regulation/3/made)
- use of bulk customs declarations eligibility CEEER (Bulk Customs Declarations and Miscellaneous Amendments) Part 2 Regulation 4 (https://www.legislation.gov.uk/uksi/2020/967/regulation/4)
- eligibility for authorisation to use EIDR process CEEER Chapter 6 s1 ss37 (https://www.legislation.gov.uk/uksi/2019/108/pdfs/uksi_20190108_en.pdf)
- eligibility for authorised declarant to use simplified export declaration CEEER Chapter 6 s1 ss32 (https://www.legislation.gov.uk/uksi/2019/108/pdfs/uksi_20190108_en.pdf)
Decision points:
- decision point The Customs (Export) (EU Exit) Regulations 2019 (legislation.gov.uk) (https://www.legislation.gov.uk/uksi/2019/108/part/8/made) regulation 59
- Part 8, CEEER 2019 (https://www.legislation.gov.uk/uksi/2019/108/pdfs/uksi_20190108_en.pdf)
Managing your authorisation:
- record keeping CEEER 2019 Regulation 3 (https://www.legislation.gov.uk/uksi/2019/113/pdfs/uksi_20190113_en.pdf)
The customs (bulk customs declaration and miscellaneous amendments) (EU exit) regulations 2020
- authorisation requirements and eligibility - Part 2 regulation 3 and 4 (https://www.legislation.gov.uk/uksi/2020/967/pdfs/uksi_20200967_en.pdf)
The customs (contravention of a relevant rule) regulations 2003

The customs (contravention of a relevant rule) regulations 2003 apply to authorisation holders in Great Britain and prescribe the customs rules, contravention of which gives rise to a liability to a customs civil penalty, the persons who may be penalised and the maximum penalty that may be imposed in particular cases.
- schedule for penalties Contravention of a Relevant Rule (https://www.legislation.gov.uk/uksi/2003/3113/pdfs/uksi_20033113_en.pdf)
Tertiary legislation and public notices
- record keeping public notices Public Notice on Customs Record Keeping (https://assets.publishing.service.gov.uk/media/615581bd8fa8f52979b6c8a6/The-Customs-Records-EU-Exit-Regulations_2019__1_.odt)