HMRC internal manual

Customs Special Procedures Manual

SPE05030 - Authorising a Special Procedure: positive decision – process for issuing an authorisation

The decision letter, granting the authorisation, must contain full details of the rights and obligations of the applicant in relation to the decision (the authorisation or approvals full criteria and conditions).

Notification of the decision should be made using a template letter, specific to the type of application made. Template letters can be found in SEES under ‘SP Authorisation letters’.

A copy of the notification letter must be attached to the original application and retained within the economic operator’s file.

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.

Authorisation letters (with full terms and conditions)

Standard authorisation letters (and bespoke inserts) for each Special Procedure will be available in the Customs Authorisations and Approvals Manual in the following sections:

Authorisation letters - storage/CAA11140

Authorisation letters - processing/CAA11150

Authorisation letters - specific use/CAA11160

Standard authorisation letters are currently available in the authorisation team CAFs.

Authorisation number

Each authorisation approved must be issued an authorisation number in the Local Control Office Scheme (LCO) format. This consists of four fields:

LCO scheme ID - a two letter code that identifies the customs procedure authorised:

  • ‘TA’ (Temporary Admission
  • ‘IP’ (Inward Processing)
  • ‘OP’ (Outward Processing)
  • ‘EU’ (Authorised Use)LCO authorisation - a four digit code that identifies the supervising office responsible for the authorisation

    LCO reference - a three digit reference number issued by the supervising office

    LCO year - two digits for the year of expiry of the authorisation.

    Customs Warehouse numbers differ slightly – for information refer to CW UoE.SPE05040 Negative decision – process for rejecting an authorisation

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.