Apply to use simplified procedures for import or export (C&E48)

Before you apply

You’ll need to provide additional information along with your application.

Written procedures

You must provide a document which details your Customscustoms Proceduresprocedures 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 internal processes, including how you’ll make sure your declarations are correct and how you’ll find and resolve any missing declarations
• your management checks, showingincluding how you’ll identifyfind and report any errors found after you’ve submitted your finalsupplementary declaration
• documenthow retentionyou’ll make sure you comply with prohibitions and restrictions when importing controlled goods or exporting controlled goods, including how you will recognise goods subject to controls
• your record keeping, audit trails and document 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 provide details of your aggregation procedures, how you will make sure the aggregated rules are complied with, and any management controls you undertake
• dutyDuty managementManagement systemSystem (DMS) procedures and how your DMScommercial communicatessystem communicates with yourDMS commercial— if systemsthis (if applicable)applies

If you’re applying for exports, then you’ll also need to provide information on your export proceduresprocedures.

List of signatories

You must provide a list of your employees who are authorised to contact us to amend your application or authorisation, signed by a director.

Personnel chart

You must provide a personnel chart listing each department, employees and their responsibilities.

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 chapterscommodity ofcodes for the CN.goods. 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-partyProcedure applicantscodes

IfYou you’llmust beprovide actingthe asprocedure ancodes indirectfor representative,the youcustoms willprocedures notyou beintend able to useuse. yourYou owncan simplifiedfind the procedure authorisationcodes whenin making declarations to the followingUK specialTrade proceduresTariff: heldvolume by3 yourfor clients:CDS.

• inwardYou processing

• outwardcannot processing

• End-useuse (authorisedsome use)

• temporarycustoms admission

• privateprocedures customswith warehousesimplified (typeprocedures. U)Find the procedure codes that you cannot use in the simplified procedures exclusion list.

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:provide the following details:

• name

• EORI number

• address

• type of representation — either direct or indirect

• EORIany number

  special procedure authorisations they hold
• date notified

• dutyduty  deferment account — where this will be used for payment

  for imports, including if you have permission to use your client’s account

If you do not have any clients,clients yet and we approve your application, you’ll need to provide us with their details before you use your simplified procedure authorisation on their behalf.

If you’ll be acting as an indirect representative, you will neednot be able to provideuse this.your own simplified procedure authorisation when making declarations to the following special procedures held by your clients:

• inward processing
• outward processing
• authorised use (end-use)
• temporary admission
• private customs warehouse (type U)

Centralised clearance

If you’re applying for Centralisedcentralised Clearanceclearance 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 Centralisedcentralised Clearanceclearance for imports into Great Britain (England, Scotland and Wales).

UK Continental Shelf

If you’re applying for entry into declarant’s records to export goods to the UK Continental Shelf, you will need to show  how your goods qualify.

How to apply

1. Complete the C&E48 form to apply for authorisation to use simplified procedures for importingimports and exporting.exports.

2. Send your completed form to the address on the form — unless you’re a large business.

C&E48 form

PDF, 836 KB, 10 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Email HMRC to ask for this form in Welsh (Cymraeg).

If you’re a large business

Send the form to your Customer Compliance Manager (CCM) and your regional Large Business ‘contact us’ mailbox.

After you’ve applied

HMRC will write to you about your application.

If we authorise you, you’ll get a letter that:

• confirms your authorisation numbers

• sets out the authorisation conditions

You should writesend toan theemail addressto oncustomsauthorisations@hmrc.gov.uk yourif to letterbe ifamended youor wantcancelled.

If your authorisationinformation tochanges be:

after you’ve applied

• amended

• cancelled

You should alsosend writean email to uscustomsauthorisations@hmrc.gov.uk if there has been a change to your business which may impactaffect on your authorisation,authorisation such(such as, changing your trading name or being taken over by another business.business)

Large businesses must send the email to the Customer Compliance Manager (CCM) and regional Large Business ‘contact us’ mailbox.