Six-month extension to customs authorisation holder changes

HMRC has confirmed a six-month extension to the implementation date of the change on indirect representation for some customs authorisations’ holders

This follows communication with the European Commission, which has confirmed that where a declaration relies on an authorisation, the authorisation holder must act as the declarant.

This has implications for agents using their own Simplified Declaration Authorisation to declare goods to another parties Special Procedure Authorisation, HMRC has warned.

Following representations from UK business and huge pressures over Brexit timing, HMRC has accepted that there are ‘multiple pressures on UK import and export business at this time and are extending the original deadline from 1 April 2019 to 1 October 2019.

However, HMRC stressed that declarations can only have one declarant and that any authorisations on which a declaration is based must be made by that declarant.

This is a change from the original timetable set out last summer in HMRC’s Customs Information Paper (CIP) 10 (2018), published on 2 August 2018. At that time, HMRC stated that any changes to business processes necessary to ensure declarations are made correctly must be in place by 1 April 2019.

From 1 October 2019, if a Special Procedure authorisation holder wishes to continue using an agent to act on their behalf then either:

the declaring agent must make full customs declarations when entering goods under their customer’s Special Procedure authorisation; or

the Special Procedure authorisation holder must obtain their own authorisation to use simplified procedures - their agent can then use that authorisation in a direct capacity when entering goods to the Special Procedure using a simplified procedures.

HMRC Guidance: Extension to implementation date of the change in approach on indirect representation for some customs authorisations’ holders

Report by Sara White

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