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HMRC delays customs special procedure authorisation change

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HMRC has agreed to extend until 31 October the date from which it will cease to accept declarations to special procedures made on behalf of traders by agents who use their own simplified procedure approvals.

Following European Commission confirmation of the rules under the Union Customs Code, HMRC announced in August 2018 that it would accept declarations made in a direct capacity only from 1 April 2019. The Commission advised that the holder of the authorisation must be the person who makes any declaration using their special procedure authorisation. The holder of the authorisation may be directly represented by a person who acts in their name and on their behalf, but cannot be indirectly represented by a person acting in their own name.

HMRC set out the options available to traders in Customs Information Paper 10/2018 ( The paper stated that any changes to business processes necessary to ensure declarations are made correctly must be in place by 1 April 2019.

While HMRC’s position remains that ‘declarations can only have one declarant and that any authorisations on which a declaration is based must be made by that declarant’, the extension until 31 October recognises the ‘multiple pressures on UK import and export business at this time’. See

Issue: 1436
Categories: News