All open-ended authorisations [list below] need to be 'UCC' authorisations so for any granted prior to 1st May 2016, these need to be updated [if not already done] and be covered by a Customs Comprehensive Guarantee [CCG]. In practice HMRC have reapproved existing authorisation holders without any in depth checks although they have advised a CCG must be held if the business is to operate compliantly.
- Customs warehousing
- Temporary storage
- Wharf approvals
- Simplified Declaration Procedure (CFSP)
- Authorised Consignor or Consignee for Transit
What is the UCC?
The UCC came into effect on 1st May 2016. Under transitional arrangements, open-ended authorisations issued under the Community Customs Code (CCC), before 1st May 2016, were permitted to continue until 1st May 2019. This means that all open-ended authorisations issued under the CCC must be revoked by this deadline, and new authorisations issued under the UCC.
What should I do next?
There are 2 action points.
1. If you have not been reapproved, it is adviseable to contact HMRC to ensure your approval remains valid.
2. You should apply for a CCG if you don't already hold one. It doesn't mean you will necessarily have to lodge any money but operating one of the authorisations above without one in place will be a non-compliance [which could result in the authorisation being at risk].
Our knowledgeable consultants can help you understand and deal with the above including taking care of any additional paperwork to ensure your business is compliant with UCC regulations.
We can assist you with any queries throughout the application process, as well as writing and reviewing any required procedures.