PART 9U.K.Approvals and authorisations and authorised economic operators

Modifications etc. (not altering text)

C2Pt. 9 applied (with modifications) (22.2.2019 for specified purposes) by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(3)(d), 59(1)

C3Pt. 9 modified (1.10.2020 for specified purposes, 31.12.2020 in so far as not already in force) by The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/967), regs. 1(2)(4)(b), 3(2); S.I. 2020/1643, reg. 2, Sch.

C6Pt. 9 applied (with modifications) (22.2.2019 for specified purposes, 31.12.2020 in so far as not already in force) by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(3)(d), 59(1); S.I. 2020/1643, reg. 2, Sch.

Grant or refusal of an application for approvalU.K.

89.—(1) Within the specified period, HMRC must notify an applicant that an application for approval which falls to be determined—

(a)is granted, or

(b)is refused for the reasons set out in the notification.

[F1(1A) An officer of HMRC may give a notice to the applicant specifying further information which must be provided to HMRC in order to determine the application.

(1B) A notice given under paragraph (1A) must specify a period within which the further information must be provided.

(1C) The period under paragraph (1B) may be extended where, in the opinion of an HMRC officer, it is appropriate to do so.]

(2) [F2Subject to paragraph (2A),] the specified period is—

(a)in relation to an application for approval to declare goods for—

(i)an outward processing procedure M1;

(ii)an inward processing procedure M2;

(iii)an authorised use procedure M3; or

(iv)a temporary admission procedure M4,

30 days after the date on which the application was received by HMRC;

(b)in relation to an application for approval to operate premises as a place for keeping goods declared for a storage procedure M5, 60 days after the date on which the application was received by HMRC; and

(c)in any other case, 120 days after the date on which the application was received by HMRC.

[F3(2A) Where a notice is given under paragraph (1A), the period specified under paragraph (1B), or extended under paragraph (1C), is to be disregarded for the purposes of calculating the specified period.]

(3) The specified period may be extended in the following cases—

(a)where HMRC notify the applicant stating the reason for the extension, the specified period may be extended by a further period of up to 30 days;

(b)where HMRC suspect the applicant has been involved in a breach of a Customs obligation and are conducting an investigation in relation to that breach, the specified period may be extended by a further period of up to nine months on notification to the applicant (unless such notification would be likely to jeopardise the investigation);

(c)where the applicant makes a request in writing, stating the reasons for the request, HMRC may agree to extend the specified period by such further period as an HMRC officer considers reasonable in the circumstances; and

(d)in relation to an application for authorisation as an authorised economic operator, the specified period may be extended on notification to the applicant by—

(i)a further period of up to 60 days; or

(ii)where the applicant is subject to criminal proceedings relevant to the application, such further period as an HMRC officer considers reasonable in the circumstances.

[F4(3A) Where—

(a)an application is not required by virtue of regulation 85(3); and

(b)HMRC has granted an approval in relation to a person who has not made an application,

HMRC must notify the person of the approval.]

(4) Where an F5... approval is granted, the notification of the approval must specify—

(a)the date from which the approval has effect;

(b)the date, if any, on which the approval will cease to have effect; and

(c)any conditions to which the approval is subject.

(5) An approval is subject to compliance with conditions specified in or under the regulations relating to the approval or in the notification of the approval.

[F6(5A) For the purposes of paragraphs (4) and (5) HMRC may publish a notice specifying conditions to which an approval is subject.]

(6) If an application for approval is not granted or refused as required by this regulation, the application is treated as refused.

Textual Amendments

Modifications etc. (not altering text)

Commencement Information

I1Reg. 89 in force at 2.1.2019 for specified purposes, see reg. 1(4)(c)

I2Reg. 89 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M1“An outward processing procedure” is defined in section 36(2) of the Act.

M2“An inward processing procedure” is defined in paragraph 8 of Schedule 2 to the Act.

M3“An authorised use procedure” is defined in paragraph 13 of Schedule 2 to the Act.

M4“A temporary admission procedure” is defined in paragraph 15 of Schedule 2 to the Act.

M5“A storage procedure” is defined in paragraph 2 of Schedule 2 to the Act.