Customs authorisations

HMRC has extended until 31 January 2020 the date from which it will cease to accept declarations to special procedures made indirectly on customers’ behalf by agents using their own simplified procedures authorisations. The Union Customs Code now requires the holder of the procedure and authorisation to be the same person, or to be represented in a direct capacity by an agent.

HMRC had previously extended this deadline from 1 April until 1 October 2019. See Customs Information Paper 15/2019 (bit.ly/2PXTI5s).

HMRC has also published a new batch of guides on import and export declarations to help traders prepare for Brexit:

• Using simplified declarations for exports;
• Making a final supplementary declaration;
• Making an export declaration in your records;
• Making an import declaration in your records;
• Making an export supplementary declaration;
• Making a simplified frontier declaration;
• Making a declaration using a pre-shipment advice;
• Making a full export declaration;
• Making an import supplementary declaration;
• Making a full import declaration; and
• Using simplified declarations for imports.