Customs simplified procedures
HMRC have extended the deadline by when some businesses can apply to continue using Customs simplified procedures. This is relevant to businesses that operate any of the following simplification procedures:
- Import simplified procedures (CFSP)
- Export simplified procedures (SDP or LCP),
- Single Authorisation for Simplified Procedures (SASP).
Following the introduction of Authorised Economic Operator (AEO) the criteria for businesses wishing to use Customs simplified procedures was changed. All businesses that were not AEO registered were required to re-apply to use Customs simplified procedures.
The deadline for submission of the application form (C&E 48A) is 30 June 2010. Whilst HMRC expect that most businesses will be able to meet the deadline they accept that some businesses will be unable to do so and will accept requests for additional time in certain circumstances.
Examples of when HMRC are likely to grant additional time are:
- Where a business needs a short amount of additional time to complete the application process
- Where a business is working to submit an AEO application by early August (AEO certification would remove the need for a business to re-apply for the simplified procedures).
Businesses that are unlikely to meet the 30 June deadline should contact HMRC as soon as possible providing details of how advanced the application process is and how much additional time is required.