Find customs authorisations for importing and exporting goods
Find out about customs authorisations, including which ones will help you, how they will help you, if you are eligible for them and how to apply.
This collection brings together the relevant guides and information about customs authorisations that support you and your business with importing and exporting goods. You can find more technical information in the customs authorisations technical handbook.
Making payments with a duty deferment account
A duty deferment account allows you to delay paying most customs or tax charges when you import goods into Great Britain (England, Scotland and Wales) or release them from an excise warehouse. It also lets you, or someone representing you, make one payment a month by Direct Debit instead of paying for individual consignments.
Suspending or delaying payments of Customs Duty, import VAT and other tax charges
This group of authorisations allows you to suspend or delay payments of Customs Duty, import VAT and other tax charges in specific circumstances.
Simplified declarations for imports and exports
Authorised Economic Operator (AEO) status
Authorised Economic Operator status is an internationally recognised standard. It shows your business鈥檚 role in the international supply chain is secure and has customs control procedures that meet Authorised Economic Operator standards.
Moving transit goods and using transit simplifications
If you move goods regularly using transit (and hold a transit authorisation), you can apply for authorised consignor status or authorised consignee status or both. As an authorised consignor or consignee you will be authorised to begin or end transit movements at your own premises.
Ports and wharves approvals
These approvals are needed to allow you to operate a customs approved border location where goods or passengers are coming into or leaving the UK. A border location can be a wharf, airport or rail terminal.
Moving goods into Northern Ireland (Windsor Framework)
The UK Internal Market Scheme (UKIMS) allows you to move eligible goods from Great Britain into Northern Ireland without paying duty.
You may also be able to use entry in the declarant鈥檚 records for moving goods from Great Britain to Northern Ireland.
The UK Carrier (UKC) scheme is an authorisation that enables businesses to move eligible consumer parcels, from Great Britain to Northern Ireland, in line with Windsor Framework arrangements.