Apply to use simplified procedures for import or export (C&E48)
Use form C&E48 to apply for authorisation to use simplified procedures for importing and exporting.
Before you apply
Find out more about the conditions you need to meet to apply for simplified import procedures and simplified export procedures.
You’ll need to provide additional information along with your application.
Written procedures
You must provide a document which details your Customs Procedures along with your application and this must include information on:
- your experience and qualifications in customs matters
- who will be responsible for making your declarations
- your management checks, showing how you’ll identify and report any errors found after you’ve submitted your final declaration
- document retention and security
If you have an Authorised Economic Operator authorisation for customs simplifications you do not need to give this information.
If you’re applying for imports, then you will also need to provide:
- month-end processes (for example, final supplementary declarations and late declaration estimates)
- if you’re applying to use aggregation, provide details of your aggregation procedures, how you will make sure the aggregated rules are complied with, and any management controls you undertake
- duty management system (DMS) procedures and how your DMS communicates with your commercial systems (if applicable)
If you’re applying for exports, then you’ll also need to provide information on your export procedures
Commodity codes
You must provide a description of the goods, either the relevant 8 digit Customs Nomenclature (CN) codes of the goods or the 4 digit chapters of the CN. The description of the goods must be the normal trade description and detailed enough for immediate, precise identification and classification.
For example, Import 090112 00 or Import 0901 Coffee – not roasted – decaffeinated.
The lists should be provided as spreadsheets.
Third-party applicants
If you’ll be acting as an indirect representative, you will not be able to use your own simplified procedure authorisation when making declarations to the following special procedures held by your clients:
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inward processing
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outward processing
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End-use (authorised use)
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temporary admission
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private customs warehouse (type U)
Third-party applicants (imports only)
If you’re applying to make declarations as a third-party representative, you must provide a client list.
For each client you must provide:
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name
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address
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EORI number
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duty deferment account where this will be used for payment
If you do not have any clients, before you use your simplified procedure authorisation you will need to provide this.
Centralised clearance
If you’re applying for Centralised Clearance in Northern Ireland, you must provide a list of the other companies who will be involved in the centralised clearance authorisation.
You cannot apply for Centralised Clearance for imports into Great Britain (England, Scotland and Wales).
How to apply
Complete the C&E48 form to apply for authorisation to use simplified procedures for importing and exporting.
Email HMRC to ask for this form in Welsh (Cymraeg).
After you’ve applied
HMRC will write to you about your application.
If we authorise you, you’ll get a letter that:
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confirms your authorisation numbers
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sets out the authorisation conditions
You should write to the address on your letter if you want your authorisation to be:
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amended
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cancelled
You should also write to us if there has been a change to your business which may impact on your authorisation, such as, changing your name or being taken over by another business.
Last updated
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The C&E48 form has been updated to align with the online guidance and now includes a disclaimer in regard to email communications.
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The C&E48 form has been updated to align with the online guidance about the cessation of Customs Handling of Import and Export Freight for imports authorisations.
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The C&E48 form has been updated.
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First published.
Update history
2024-04-29 13:34
The C&E48 form has been updated.
2024-04-23 15:40
Form C&E48 has been replaced with an updated version.
2023-12-08 12:21
We have updated the section ‘Before you apply’ with guidance on written procedures including requirements applicants need to meet when applying.
2023-06-06 15:32
The C&E48 form has been updated to align with the online guidance and now includes a disclaimer in regard to email communications.
2022-08-24 14:23
The C&E48 form has been updated to align with the online guidance about the cessation of Customs Handling of Import and Export Freight for imports authorisations.