Applying for customs authorisations
Source: gov.uk (2025-04-30)

Provides information on who and what you need to apply.

Before making an application

Before applying for a customs authorisation, it is essential for a business to understand the benefits the authorisation offers and the requirements that must be adhered to in order to operate an authorisation correctly.

The business, in its capacity as the customs authorisation holder, is expected to operate, manage, and maintain the use of their authorisation to standards as required by legislation.

Information on the standards can be found at notices made under the customs (export) (EU exit) regulations 2019 (https://www.gov.uk/government/publications/notices-to-be-made-under-the-customs-export-eu-exit-regulations-2019) and the cross-border trade (public notices) (EU exit) regulations 2019 (https://www.legislation.gov.uk/uksi/2019/1307/made#:~:text=1.%20%E2%80%94%20(1)%20These%20Regulations%20may%20be%20cited).

If a business wishes to transfer its rights and obligations of use of its authorisation to an agent after being authorised, then the business must make sure that:
- the agent or agency can meet the conditions for the customs procedure as set out by the supervising office and can comply with HMRC’s requirements for using a transfer of rights and obligations authorisation
- it transfers rights for the same special procedure and not between different ones
- it has a customs comprehensive guarantee (https://www.gov.uk/guidance/apply-for-a-customs-comprehensive-guarantee-to-cover-customs-debts) in place before transferring its rights and obligations. The business will need to agree to discharge their liability of making payments to the agent or agency it is transferring its authorisation to before the transfer takes place. The agent or agency to whom the authorisation is being transferred must keep accurate records
Who can make an application
- a business or person may want to make the application for authorisation by itself
- a business may also want to make a direct application or use a direct representative on its behalf to make its customs application — in such instances, the business will need to provide details of the named direct representative who will be responsible for submitting its supplementary declarations
- a third-party representative such as an agent may want to act on behalf a business that is its client and to do so, the business will need to decide whether to apply as an authorised direct representative or authorised indirect representative
- for businesses not established in the UK, indirect representation must be used
What you may need before you apply

Before applying for any customs authorisation, you must read and understand the criteria and checks involved. You should make sure you understand the requirements of operating each customs activity included in the authorisation. In addition to this you will need to hold an Economic Operator Registration Identification (EORI) number and to gather information that will support completion of the application and any subsequent checks.

This section provides more detail on preparing your business to apply and gathering the information needed to apply, further information on understanding the criteria and checks that will need to be met. Details of operating requirements will be found in the separate relevant handbook for the authorisation you are applying for. The relevant handbook can be found at customs technical handbooks (https://www.gov.uk/government/collections/customs-technical-handbooks).

Applying for an EORI

Economic Operators’ Registration and Identification (EORI) is an identification number that is used in all customs procedures performed by economic operators.

Business entities including sole proprietors need an EORI number to allow them perform trade operations such as importing and exporting of goods within the UK and European Union.

More information and guidance on how to obtain and apply for an EORI, can be found at Get an EORI number (https://www.gov.uk/eori/get-help).

Checking status of your application

For all customs authorisations, the applicant will need to provide details of their business activities. Whilst these details will be mostly consistent across authorisations, some authorisations may ask for further information or different information related to the specific authorised activity.

Business information

Applicants will be asked to provide information identifying the business, these details will include:
- the business name
- company registration number (where appropriate)
- economic operator number
- date of establishment
- legal status of the business
- business address details, this may include the head office address, any address registered on companies house or the address(s) where customs activity will take place
Personnel details

Applicants will need to provide details of key personnel and those who exercise management control over the business or customs activity. Key personnel may include directors, partners, company secretary, person(s) responsible for customs matters and designated customs contacts dependant on the structure or legal status of the business. Applicants may be asked for the names, contact details and dates of birth of these key personnel as part of the application process and HMRC may in some circumstances request further information.

Customs information

As part of the application process, applicants will provide details of their customs activity and in particular the activity covered by the authorisation being applied for. Whilst each authorisation may ask for different types of information some of this information is consistent across authorisations and is detailed below. The individual customs authorisation handbooks also contain information to provide clarity around some of the more specific details included in the application forms. These handbooks can be found at customs technical handbooks (https://www.gov.uk/government/collections/customs-technical-handbooks).

Volume of activity

In order for HMRC to assess an application, applicants will be required to provide details of the expected number of goods movements, number of declarations expected to be made, value, weight or number of goods expected to be used.

Details of activity

These questions will be used to gather information regarding the applicant’s customs activity for the authorisation being applied for. The specific details of the activity will be dependant on the authorisation. Applicants must show they understand their businesses customs processes.

Details of goods

Applicants will provide details of the goods that they are looking to move under the authorisation. These details may include value and valuation method, commodity code and detail of the goods. Where goods are processed or transformed as part of the authorisation, applicants will need to provide details regarding the goods both before and after this activity.

Customs formalities

Customs formalities includes details of how tariff classifications or the origin of goods have been determined, any licenses required to move goods and details on how customs activities are monitored and quality assured. This may also include any details on training provided for employees involved in completing customs activity.

Accounting information

Applicants will be expected to demonstrate that they are of sufficient financial standing to hold a customs authorisation. HMRC may use information held by Companies House to assess financial standing information, however where this is not possible the applicant may be requested to submit additional information related to their financial position. In addition to this financial information, the applicant may be requested to provide documents to evidence their financial position.

Compliance information

Applicants may be asked to provide information about any instances of non-compliance with customs or tax activities relating to the business or key personnel. This information may include details of what non-compliance occurred, dates of the non-compliance and what has been done to address this non-compliance.

Auditing and IT system details

Applicants may be required to provide details of the IT systems used to manage their customs activity. This will include details of what system is used, how the system is managed, backed up and security of the system. For some authorisations HMRC will require the applicant to demonstrate that their IT system can connect to HMRC systems in order to complete a declaration. HMRC may also request details of systems used to complete and record auditing activity involving customs.

Gathering evidence to support your application

HMRC or Border Force may request evidence to be provided as part of the initial application or to support a determination of the application. Any evidence provided should be up to date, accurate and contain sufficient detail to satisfy HMRC decision makers of the activity of the business. The following guidance will cover some of the evidence that you may be requested for various authorisations.

Site Maps

For applications that are related to site-based authorisations, HMRC may request details of the site, including site maps. These site maps should be accurate, up to date and where possible to scale. They should show clear delineation of where customs and non-customs goods are stored and any areas of customs activity. Individual authorisations may request further information included in these site maps to demonstrate how the site meets operational requirements.

Goods licenses

Where the applicant is moving goods that require licenses, HMRC may ask the applicant to provide evidence of these licenses. If you require licenses, you must attain these prior to moving the goods or applying for the authorisation.

Agreements with third parties

For some authorisations you may need to provide evidence or information around agreements with third parties. This may be to demonstrate that you have agreement for them to undertake activity or provide a location for you to complete customs activity or may be to demonstrate that you are undertaking customs operations for another party. In some circumstances HMRC may request proof of this agreement.

Proof of agent and intermediary relationship

Agents who are looking to complete application forms on behalf of a trader may need to provide evidence of the agreement to make the application on the applicant’s behalf to HMRC.

Financial evidence

A business wanting to move goods throughout the UK and from one country to another will need a transit licence to determine what sort of customs procedure the applicant requires.

To obtain the transit licence, a suitable guarantee or waiver must be in place that covers the reference amount of all duties involved. The reference amount for transit has to be sufficient to cover all goods in movement at any one time. The business will not be allowed to open movements that would bring the duty value of all their goods in transit over their reference amount.

Applicants that require the regular use of transit will need a CCG (Customs Comprehensive Guarantee) authorisation and guarantee in place.

More information on how to apply for CCG authorisation can be found at getting a customs guarantee (https://www.gov.uk/guidance/getting-a-customs-guarantee).

Applying for multiple authorisations

Applicants may wish to apply for more than one customs authorisation at the same time, some authorisations may have a dependency on additional authorisations being held.

You may also be new to customs activity and wish to apply for multiple authorisations together to support your business need. If you are applying for an authorisation that requires an additional authorisation to be held, you must either already hold the authorisation, or apply for both at the same time, or you may risk your application being refused.

Where applying for more than one authorisation, HMRC will usually not request evidence that has already been provided as part of one of the applications. Whilst HMRC will aim to assess multiple applications concurrently, it is important to note that the length of time to assess an application may be impacted by decision making on supporting applications.

Accessing and completing application forms

Some authorisations will require you to complete the application using an online form. Others will require the applicant to save a copy of the form to their computer, complete on screen and send the completed application forms by post to HMRC.

If you require digital assistance, HMRC will be able to send paper copies of application forms to your business to complete and post back to HMRC. These application forms will need to be fully completed and include a signature in order to be accepted as an application.

You can contact HMRC (https://www.gov.uk/get-help-hmrc-extra-support) for extra support if you need help with filling in forms or getting a different format, like large print, audio recording or Braille.

When returning physical application forms, you will need to send these, with any supporting evidence requested, by post to the return address that is provided on the form.

Timelines and expectations upon application

The length of time that it takes for an application to be determined will vary depending on the complexity of the authorisation, the type of authorisation and the availability of information and evidence to support the application. Some authorisations may require a visit to the customs site by HMRC or Border Force officials prior to the determination being completed.

Retrospective authorisations

Some authorisations can be applied for retrospectively. This is an application for authorisation for a period that has passed. Those authorisations that can be applied for retrospectively are:
- authorised use (end use)
- inward processing
- outward processing
- temporary admission
Retrospective authorisations are intended to be granted in exceptional circumstances where the following conditions are met:
- there is a proven economic need
- the application is not related to attempted deception
the economic operator can prove on the basis of accounts or records that:
- all of the requirements of the procedure are met
- where appropriate, the goods can be identified for the period involved
- accounts and records are adequate to control the procedure
- all the formalities necessary to regularise the situation of the goods can be carried out, including where necessary the invalidation (and replacement) of the customs declaration concerned — the economic operator (or his agent) will be required to arrange for any new, amend, substitute entries to be entered electronically to CHIEF
- the economic operator has not had any retroactive authorisation for a special procedure within three years of the date on which the application was accepted
- the authorisation does not require an examination of the economic conditions, except where the application concerns renewal for the same kind of operations and goods — where an examination will be required, the retroactive effect of such an authorisation will only be backdated to the date of the examination
- the application does not concern the operation of storage facilities under customs warehousing
- any application for renewal for the same kind of goods or operation the application is submitted within three years of the expiry of the original
HMRC may grant a retroactive authorisation if the goods are no longer available subject to the conditions above.

Effective date of retrospective authorisations

An authorisation with retroactive effect shall take effect at the earliest on the date on which the application was accepted.

In exceptional circumstances, we may allow retroactive effect of an authorisation to be backdated no longer than one year before the date on which the application was accepted.

If an application concerns renewal of an authorisation for the same kind of operation and goods, an authorisation may be granted with retroactive effect from the date the original authorisation expired subject to the conditions above.

More information on how to transfer an authorisation and which authorisations may be transferred, can be found at Transfer the rights and obligations of a customs special procedure to someone else (https://www.gov.uk/guidance/transferring-your-rights-and-obligations-to-someone-else) and SPE12020 - Transfer of Rights and Obligations movement of goods under the Union Customs Code (https://www.gov.uk/hmrc-internal-manuals/customs-special-procedures/spe12020).