Customs Information Paper 4 (2017)

Union Customs Code (UCC) Reauthorisation triggers.

1. Background

The Union Customs Code (UCC) (Regulation (EU) 952/2013) entered into force on 1 May 2016. At that time HM Revenue and Customs (HMRC) published a list of amendments to existing Community Customs Code (CCC) authorisations that would trigger the requirement to apply for a new UCC authorisation. The list was published in the Customs Authorisations and Approval (CAA) manual CAA04020.

Triggers are amendments to existing CCC approvals/authorisations that result in changing the existing terms and conditions to new UCC terms and conditions for which a new UCC authorisation will be required.

2. Revision of list of triggers

HMRC has revisited the list of amendments that would trigger a change to UCC terms and conditions. Revisions to the list of triggers are explained in this CIP. The CAA manual will be updated to reflect the changes.

If you’re an Authorised Economic Operator for Customs Simplifications (AEOC) you’ll now be able to make many of the amendments listed below without triggering the need for a new UCC authorisation. If you’re not an AEOC, you may still be able to benefit from the revised triggers following consultation with your supervising office.

3. Notifying amendments to existing CCC authorisations

All proposed amendments to existing CCC approvals/authorisations must be notified to your supervising office whether they trigger a UCC change or not and whether you’re an AEOC or not. They will then establish whether or not a change to UCC terms and conditions will be required.

4. Revised Triggers for re-authorisation under the UCC terms and conditions

4.1 All approvals and authorisations

Changes which trigger UCC approval/authorisation are:

Changes which won’t trigger UCC approval/authorisation are:

4.2 Temporary Storage and other designated or approved premises - Move of approved premises named in a CCC authorisation

For all HMRC designated premises authorisations and Border Force issued Temporary Storage approvals, a move of premises may not automatically trigger a change to UCC conditions. However, you will always have to notify your supervising office of your move and an approval check will still be required to ensure compliance with your current operating conditions.

4.3 Customs Freight Simplified Procedures (CFSP)

Changes which trigger UCC authorisation are significant changes to CFSP IT systems, including a change of supplier and/or software package.

Changes which will not trigger UCC approval/authorisation are minor changes to CFSP systems and software.

Please contact your authorising office prior to implementation of any change to discuss whether your planned change is likely to be considered significant.

4.4 Special procedures (Inward and Outward Processing, Customs Warehousing, End Use and Temporary Admission)

The following changes will not now necessarily trigger UCC authorisation for AEOC traders:

4.5 Customs Comprehensive Guarantee (CCG)

Changing the guarantor for the duty deferment account will not trigger the need to apply for a CCG.

4.6 Non AEOC authorised traders

Traders who aren’t an AEOC may also be eligible to make the changes listed above to Special Procedures and other authorisations without triggering the need for a UCC authorisation. This decision will be made following consultation with the appropriate supervising office.

5. Contact details

For queries relating to this CIP email

For general HMRC queries contact Imports and exports: general enquiries.

Issued on the 20 February 2017 by Customs Directorate, HMRC.

/media/1493/cip-4-2017-union-customs-code-ucc-reauthorisation-triggers.pdf See Attached Document

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