From 1 October, you will not be able to make import declarations on the Customs Handling of Import and Export Freight (CHIEF) system.
If you import goods, you need use the Customs Declaration Service. It can take time for your businesses to complete the move and the sooner you start the easier it will be.
If you already make import declarations using CHIEF, we have transferred your existing customs authorisations to the Customs Declaration Service. You do not need to apply for a new authorisation to use the Customs Declaration Service if you already hold an active authorisation. This means:
- to make declarations on Customs Declaration Service, use the reference number we have given you
- your existing authorisation letter remains valid
Find out more information about the Customs Declaration Service.
You can get relief on certain goods you import from outside the UK if they’re used for specific purposes. This can include repairs, maintenance or processing.
Find out about the goods you can get relief on when importing from outside the UK.
Who can apply
To apply for Authorised Use, you’ll need:
If you’re not established in the UK:
- we’ll consider an application to use inward processing for non-commercial imports
- you’ll need to be fully authorised
- you’re processing the goods or arranging for them to be processed for you
You must also:
- be financially solvent
- have a good history of compliance with customs requirements
- have (or be able to keep) appropriate records
Before you apply
Before you start the application process, you will need to check if you need:
You’ll also need to gather this information together before you apply:
- what you’ll do with the goods
- where you will carry out processing
- what goods will be put to Authorised Use
- how long it will take you to process the goods you import
- the average rate of yield for each process you carry out
- how many products you will make from goods you import
You’ll need to work out the amount of goods you want to import over the period of your authorisation.
You’ll need details of:
- where your records are and what records you keep
- where you plan to enter and put the goods to Authorised Use
- others who will be involved in the processing
How to apply
There are 4 types of authorisation you can get for Authorised Use:
- full authorisation
- by declaration
- authorisation covering Northern Ireland and EU
- retrospective
Full authorisation
Full authorisation means you get:
- Authorised Use regularly
- Authorised Use if you import non-commercial goods and you’re not established in the UK
- a simplified declaration to import or export your goods
You need to have a Government Gateway user ID and password. If you do not have a user ID, you can create one when you register.
Complete the online form.
You should apply at least 1 month before you start importing. We’ll need this time to process your application. If we need longer, we’ll contact you with a new date.
If you cannot do this online, you can use the print and post form for full authorisation.
If you are applying for authorisation in Northern Ireland and Great Britain you will need to fill the form out separately for each.
Authorisation by declaration
When we accept your customs declaration at the border, this gives you your authorisation.
You can use this type of authorisation up to 3 times in a rolling year for goods valued up to £500,000 for each import.
You must be the person who puts the goods to Authorised Use. You cannot sub-contract to someone to do it on your behalf.
You cannot use authorisation by declaration if:
- you’re using simplified customs declarations
- it is for a retrospective or backdated authorisation
- your goods are subject to anti-dumping duty
- you’re using equivalence — when you use free circulation goods in special customs procedures
Retrospective authorisation
You can ask for an authorisation after you’ve imported your goods, even if you’ve already put them to use or exported them. We’ll only authorise you where we’ve not given you a retrospective authorisation in the previous 3 years and you have met the conditions for Authorised Use relief.
You’ll need to send us:
- a letter saying why you need this type of authorisation
- a list of imports you want to include in the retrospective period
- records that show the goods are eligible and you have a business need
- records that show you have followed the procedure properly
If we grant this authorisation, you’ll have to amend your import declaration and update your records.
You need to have a Government Gateway user ID and password. If you do not have a user ID, you can create one when you register.
Complete the online form.
If you cannot do this online, you can use the print and post form for full authorisation.
Authorisations covering Northern Ireland and EU
In Northern Ireland, Authorised Use is referred to End Use.
You can apply for this if you are established in Northern Ireland and your Authorised Use activities involve premises in Northern Ireland and EU.
You need to request access to the application system by emailing admin.uum.cdms@hmrc.gov.uk with your:
- name
- contact email address
- address of your Northern Ireland operation
- Economic Operator Registration and Identification number (XI Prefix)
We’ll reply within 5 days and provide a link to the EU Trader Portal where you can access the application form.
After you’ve applied
When we authorise you, you’ll get a letter that sets out the authorisation conditions.
Conditions include things like:
- paying customs duty and other charges
- keeping detailed records
You should write to the address on your letter if you want your authorisation to be:
- amended
- renewed
- 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 trading name or being taken over by another business.
Find out more about declaring your goods to Authorised Use or completing Authorised Use
Other ways to pay less duty or import VAT
Find out more information about other ways to:
From 1 October, you will not be able to make import declarations on the Customs Handling of Import and Export Freight (CHIEF) system.
If you import goods, you need use the Customs Declaration Service. It can take time for your businesses to complete the move and the sooner you start the easier it will be.
If you already make import declarations using CHIEF, we have transferred your existing customs authorisations to the Customs Declaration Service. You do not need to apply for a new authorisation to use the Customs Declaration Service if you already hold an active authorisation. This means:
- to make declarations on Customs Declaration Service, use the reference number we have given you
- your existing authorisation letter remains valid
Find out more information about the Customs Declaration Service.
You can get relief on certain goods you import from outside the UK if they’re used for specific purposes. This can include repairs, maintenance or processing.
Find out about the goods you can get relief on when importing from outside the UK.
Who can apply
To apply for Authorised Use, you’ll need:
If you’re not established in the UK:
- we’ll consider an application to use inward processing for non-commercial imports
- you’ll need to be fully authorised
- you’re processing the goods or arranging for them to be processed for you
You must also:
- be financially solvent
- have a good history of compliance with customs requirements
- have (or be able to keep) appropriate records
Before you apply
Before you start the application process, you will need to check if you need:
You’ll also need to gather this information together before you apply:
- what you’ll do with the goods
- where you will carry out processing
- what goods will be put to Authorised Use
- how long it will take you to process the goods you import
- the average rate of yield for each process you carry out
- how many products you will make from goods you import
You’ll need to work out the amount of goods you want to import over the period of your authorisation.
You’ll need details of:
- where your records are and what records you keep
- where you plan to enter and put the goods to Authorised Use
- others who will be involved in the processing
How to apply
There are 4 types of authorisation you can get for Authorised Use:
- full authorisation
- by declaration
- authorisation covering Northern Ireland and EU
- retrospective
Full authorisation
Full authorisation means you get:
- Authorised Use regularly
- Authorised Use if you import non-commercial goods and you’re not established in the UK
- a simplified declaration to import or export your goods
You need to have a Government Gateway user ID and password. If you do not have a user ID, you can create one when you register.
Complete the online form.
You should apply at least 1 month before you start importing. We’ll need this time to process your application. If we need longer, we’ll contact you with a new date.
If you cannot do this online, you can use the print and post form for full authorisation.
If you are applying for authorisation in Northern Ireland and Great Britain you will need to fill the form out separately for each.
Authorisation by declaration
When we accept your customs declaration at the border, this gives you your authorisation.
You can use this type of authorisation up to 3 times in a rolling year for goods valued up to £500,000 for each import.
You must be the person who puts the goods to Authorised Use. You cannot sub-contract to someone to do it on your behalf.
You cannot use authorisation by declaration if:
- you’re using simplified customs declarations
- it is for a retrospective or backdated authorisation
- your goods are subject to anti-dumping duty
- you’re using equivalence — when you use free circulation goods in special customs procedures
Retrospective authorisation
You can ask for an authorisation after you’ve imported your goods, even if you’ve already put them to use or exported them. We’ll only authorise you where we’ve not given you a retrospective authorisation in the previous 3 years and you have met the conditions for Authorised Use relief.
You’ll need to send us:
- a letter saying why you need this type of authorisation
- a list of imports you want to include in the retrospective period
- records that show the goods are eligible and you have a business need
- records that show you have followed the procedure properly
If we grant this authorisation, you’ll have to amend your import declaration and update your records.
You need to have a Government Gateway user ID and password. If you do not have a user ID, you can create one when you register.
Complete the online form.
If you cannot do this online, you can use the print and post form for full authorisation.
Authorisations covering Northern Ireland and EU
In Northern Ireland, Authorised Use is referred to End Use.
You can apply for this if you are established in Northern Ireland and your Authorised Use activities involve premises in Northern Ireland and EU.
You need to request access to the application system by emailing admin.uum.cdms@hmrc.gov.uk with your:
- name
- contact email address
- address of your Northern Ireland operation
- Economic Operator Registration and Identification number (XI Prefix)
We’ll reply within 5 days and provide a link to the EU Trader Portal where you can access the application form.
After you’ve applied
When we authorise you, you’ll get a letter that sets out the authorisation conditions.
Conditions include things like:
- paying customs duty and other charges
- keeping detailed records
You should write to the address on your letter if you want your authorisation to be:
- amended
- renewed
- 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 trading name or being taken over by another business.
Find out more about declaring your goods to Authorised Use or completing Authorised Use
Other ways to pay less duty or import VAT
Find out more information about other ways to:
