Extension to implementation date of the change in approach on indirect representation for some customs authorisations holders (CIP3/2020)

Find out about the extension of the deadline published in Customs Information Paper 15.


The European Commission and HMRC have confirmed that, where a declaration relies on an authorisation, the authorisation holder must act as the declarant.

This will affect agents using their own Simplified Declaration Authorisation to declare goods to another party’s Special Procedure Authorisation.

Customs Information Paper (CIP) 10 was published on 2 August 2018 and:

CIP10 (2018) gave a deadline of 1 April 2019 for these changes to be made.

Previous extension of deadline

In CIP5 (2019) HMRC reconsidered the start date set out in CIP10 (2018). Due to the many pressures on UK import and export businesses at that time, the deadline published in CIP10 (2018) was extended from 1 April 2019 to 1 October 2019.

CIP15 (2019) was published on 30 October 2019 and:

New extension of deadline

HMRC maintains that:

However, HMRC accepts that the many pressures on businesses continue, so the deadline published in CIP15 (2019) will be extended from 31 January 2020 to 31 December 2020.

How to contact us

You can contact us about this information in the following ways:

HM Revenue & Customs
Peter Bennett House
Redvers Close
West Park Ring Road
LS16 6RQ

Telephone: 03000 528014 or 03000 518527

Email cfsp_cope@hmrc.gov.uk

Issued on the 30 October 2019 by Customs Directorate, HMRC.

• support: (t) 01784 240400 (e) helpdesk@asm.org.uk
• sales: (t) 01784 242200 (e) sales@asm.org.uk