Union Customs Code (UCC): HMRC publishes timetable for processing applications

January 11, 2016


Matthew Clark, PwC's Customs & Excise Duties director advises all affected businesses to act quickly to ensure that they maximise the reliefs available under the revised Customs regime coming into effect on 1 May 2016.

"HMRC is at pains to stress that it cannot guarantee that applications, even if satisfactorily completed and evidenced, will be processed by 1 May under the CCC conditions, and therefore it is vital that businesses act now. I note that the 120 day deadline for Valuation, Customs Freight Simplified Procedure, Single Authorisation Simplified Procedure and Authorised Economic Operator applications had already passed before this timetable was even published. This indicates the level of priority that should be given to these applications if your business is to make the most of the available reliefs, reductions and waivers, not only by submitting them in time, but also by making sure that they are completed fully and correctly and not subject to rejection by HMRC."

Customs Information Paper (CIP) 60 (2015): pre-Union Customs Code authorisations is now available on the www.gov.uk website. In it, HMRC sets out time frames within which applications must be processed and the corresponding cut-off dates for applications:.

  • 30 days (1 April 2016) for deferment accounts, Simplified Import VAT Accounting, banana weighers, Approved Exports, Inward Processing, Outward Processing, Temporary Admission and End Use;
  • 60 days (1 March 2016) for warehousing;
  • 90 days (1 February 2016) for Authorised Consignor for Community Status, Regular Shipping Service, Temporary Storage and Transit; and
  • 120 days (1 January 2016) – Valuation, Customs Freight Simplified Procedure, Single Authorisation Simplified Procedure and Authorised Economic Operator.

HMRC emphasises that:

  • applications received after these dates are unlikely to be processed as Community Customs Code (CCC) authorisations, and may instead be subject to the terms of the UCC;
  • those wishing to be authorised under the CCC rules must ensure that their application is received before the cut-off date;
  • it will only deal with applications that meet its standards for processing, i.e. they must be complete, accurate and legible and received with all fully completed supporting documentation; and
  • even if you hold a pre-UCC authorisation the UCC could impact the terms and conditions when it becomes applicable on 1 May 2016.

The CIP includes links to the necessary HMRC forms.


For more information please contact myself or Matthew Clark, please find our contact details below:

Christine O'Malley

e: [email protected]

p: +44 (0)16 124 52429


Matthew Clark

e: [email protected]

p: +44 (0)20 721 24143