New temporary storage rules for authorised consignees will apply from April 2022. The rules will:
- make it easier to move goods under the Common Transit Convention to your own premises
- cost you less to meet the temporary storage requirements to become an authorised consignee
We’ll publish updated guidance about this in April 2022.
Before you start
Before applying for authorisation you should read the guidance on either:
-
authorised consignor or consignee status – so you can start or end transit at your own premises rather than at a customs office
-
transit simplifications – to allow you to move goods under the Common Transit procedure and, for example:
- declare goods to the transit procedure without presenting them at the office of departure
- receive the goods and paperwork direct to your own premises, or another authorised location, like a port or airport without presenting the goods and paperwork to customs at the office of destination
You can apply for both authorised consignor and consignee status at the same time.
Your premises
Your own premises may include locations which are not owned or operated by you, but you must have permission to use each location.
You’ll need:
- to be established in one of the Contracting Parties to the Common Transit Convention
- your Economic Operator Registration and Identification (EORI) number
- your VAT registration number
- name and date of birth of the nominated person in your organisation who will account for your company’s compliance with customs regulations
- details of any offences committed against customs or tax legislation in the UK or any other countries
- details of the custom systems used to control the movement of goods under transit and the accompanying record keeping systems for these movements
- a completed hard copy specimen of your manifest if you’re going to use the simplified procedure for air or sea traffic, either the paper manifest or the electronic transport document
If you’re applying to use Union Transit authorisation, Proof of Union Status or Transport TIR authorised consignee, you’ll need to provide:
- the date you started using the transit procedure
- evidence of how often you send or receive goods
- the number of operations you carry out each year
Find out more about simplifications you can apply for with consignor or consignee status.
To apply for authorised consignor status you will need a customs comprehensive guarantee. If you have AEO C or F status you can get approval for a customs comprehensive guarantee (for transit and other customs procedures) with a 100% guarantee waiver.
To apply for authorised consignee status you will need to have, or have access to, an approved temporary storage facility. Authorised consignees must deliver goods under transit to temporary storage premises.
If your application for authorised consignor or consignee status is unsuccessful you could use a customs agent to make customs declarations at an authorised premises.
If your application is unsuccessful and you still want to make declarations yourself you will need to start or end transit at a customs office.
How to apply
If you need to send supporting paperwork
If you use a transport carrier or intermediary bound to a carrier, you must send HMRC copies of your contracts or other evidence of the contractual relationship. You can upload your documents into the online form or use the print and post version of the C1343 form.
You must also include a hard copy specimen of your manifest if you’re:
- going to use the simplified procedure for air or sea traffic, either the paper manifest or the electronic transport document
- using consignor or consignee status in Northern Ireland and bringing your goods in by sea
Before you apply, you should check if you need to complete additional forms.
You’ll need to:
PDF, 119 KB, 9 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.
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- fill in the relevant forms
- send or submit the form with any supporting paperwork or additional forms
If you are applying online, you should upload completed additional forms and paperwork at the end of the application form before you submit it.
If you are applying by post, you should print the completed form and send it with any additional completed forms and paperwork to the address shown on the application form.
Rail freight operators who want to be approved as authorised consignors and consignees can:
- find guidance on the paper manifest procedure in the Transit Notice
- apply to the Central Community Transit Office using the contact details in the Transit Notice
Pipeline operators who wish to use the simplification for fixed transport operations should contact their HMRC Customer Compliance Manager.
You may need to complete one or more additional forms depending on the authorisations you are applying for. If you are applying for more than one authorisation, you should complete all the relevant forms.
If you are applying for:
- authorised consignor status use
PDF, 98.4 KB, 2 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.
Find out how accessible our forms are
- authorised consignee status use
PDF, 117 KB, 4 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.
- authorised consignee (TIR) status use
PDF, 113 KB, 4 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.
If you are applying to change an existing authorisation
If you want to add additional locations to an existing authorised consignor or authorised consignee location, download and complete form C1343d.
PDF, 110 KB, 5 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.
Find out how accessible our forms are.
Find out more about:
For any other changes, email: nationalsimplifications.ccto@hmrc.gov.uk.
New temporary storage rules for authorised consignees will apply from April 2022. The rules will:
- make it easier to move goods under the Common Transit Convention to your own premises
- cost you less to meet the temporary storage requirements to become an authorised consignee
We’ll publish updated guidance about this in April 2022.
Before you start
Before applying for authorisation you should read the guidance on either:
-
authorised consignor or consignee status – so you can start or end transit at your own premises rather than at a customs office
-
transit simplifications – to allow you to move goods under the Common Transit procedure and, for example:
- declare goods to the transit procedure without presenting them at the office of departure
- receive the goods and paperwork direct to your own premises, or another authorised location, like a port or airport without presenting the goods and paperwork to customs at the office of destination
You can apply for both authorised consignor and consignee status at the same time.
Your premises
Your own premises may include locations which are not owned or operated by you, but you must have permission to use each location.
You’ll need:
- to be established in one of the Contracting Parties to the Common Transit Convention
- your Economic Operator Registration and Identification (EORI) number
- your VAT registration number
- name and date of birth of the nominated person in your organisation who will account for your company’s compliance with customs regulations
- details of any offences committed against customs or tax legislation in the UK or any other countries
- details of the custom systems used to control the movement of goods under transit and the accompanying record keeping systems for these movements
- a completed hard copy specimen of your manifest if you’re going to use the simplified procedure for air or sea traffic, either the paper manifest or the electronic transport document
If you’re applying to use Union Transit authorisation, Proof of Union Status or Transport TIR authorised consignee, you’ll need to provide:
- the date you started using the transit procedure
- evidence of how often you send or receive goods
- the number of operations you carry out each year
Find out more about simplifications you can apply for with consignor or consignee status.
To apply for authorised consignor status you will need a customs comprehensive guarantee. If you have AEO C or F status you can get approval for a customs comprehensive guarantee (for transit and other customs procedures) with a 100% guarantee waiver.
To apply for authorised consignee status you will need to have, or have access to, an approved temporary storage facility. Authorised consignees must deliver goods under transit to temporary storage premises.
If your application for authorised consignor or consignee status is unsuccessful you could use a customs agent to make customs declarations at an authorised premises.
If your application is unsuccessful and you still want to make declarations yourself you will need to start or end transit at a customs office.
How to apply
If you need to send supporting paperwork
If you use a transport carrier or intermediary bound to a carrier, you must send HMRC copies of your contracts or other evidence of the contractual relationship. You can upload your documents into the online form or use the print and post version of the C1343 form.
You must also include a hard copy specimen of your manifest if you’re:
- going to use the simplified procedure for air or sea traffic, either the paper manifest or the electronic transport document
- using consignor or consignee status in Northern Ireland and bringing your goods in by sea
Before you apply, you should check if you need to complete additional forms.
You’ll need to:
PDF, 119 KB, 9 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.
Find out how accessible our forms are
- fill in the relevant forms
- send or submit the form with any supporting paperwork or additional forms
If you are applying online, you should upload completed additional forms and paperwork at the end of the application form before you submit it.
If you are applying by post, you should print the completed form and send it with any additional completed forms and paperwork to the address shown on the application form.
Rail freight operators who want to be approved as authorised consignors and consignees can:
- find guidance on the paper manifest procedure in the Transit Notice
- apply to the Central Community Transit Office using the contact details in the Transit Notice
Pipeline operators who wish to use the simplification for fixed transport operations should contact their HMRC Customer Compliance Manager.
You may need to complete one or more additional forms depending on the authorisations you are applying for. If you are applying for more than one authorisation, you should complete all the relevant forms.
If you are applying for:
- authorised consignor status use
PDF, 98.4 KB, 2 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.
Find out how accessible our forms are
- authorised consignee status use
PDF, 117 KB, 4 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.
- authorised consignee (TIR) status use
PDF, 113 KB, 4 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.
If you are applying to change an existing authorisation
If you want to add additional locations to an existing authorised consignor or authorised consignee location, download and complete form C1343d.
PDF, 110 KB, 5 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.
Find out how accessible our forms are.
Find out more about:
For any other changes, email: nationalsimplifications.ccto@hmrc.gov.uk.
