TSAD24200 - Approved depositories: application for approved depository status

Regional Processing Unit (RPU)

The RPU is responsible for the processing and maintenance of all Approved Depository approvals. All new applications and any change requests to existing approvals should be routed to the RPU at the following address in the first instance:

Regional Processing Unit (RPU)
Fitz Roy House
Castle Meadow Road
Nottingham
NG2 1BD

Tel: 0115 974 2132

Fax: 0115 974 1936

The RPU will:

• acknowledge the application
• carry out checks to ensure details on the application are accurate
• liaise with local officers to agree specific approval requirements and conditions
• issue the approval letter in accordance with the format below
• provide local officers with copies of relevant documents for local retention
• enter / amend details on the national approvals database, and
• retain all original approval documentation including the copy letter signed by the operator.

Once approved any further routine compliance action to ensure that the trader is meeting the terms and conditions of approval should include checks on the continued accuracy of the approval, ie has the approved area been moved / expanded / reduced, has the operator changed their name, have they moved premises etc. In the event that changes are identified the trader should be instructed to contact the NAU immediately to arrange for the issue of a revised approval.

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Application Procedure

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Approved Depository Terms and Conditions of Approval

Condition 1

Consignments are to consist solely of personal and household effects. Commercial goods are specifically excluded.

Condition 2

Prior to removal from the port or place of importation, each consignment is to be covered by either a packing list or a Customs Declaration. Removal will not be allowed for any consignment for which neither a packing list or a Customs Declaration is produced.

Condition 3

In order for your Depository to receive and despatch goods travelling under Community Transit, you must arrange for your premises to be either registered as a sub-place on the New Computerised Transit System (NCTS) or approved for authorised consignee status and ensure that you are able to start and discharge NCTS movements. Please contact the RPU for details.

A Community Transit procedure (CT), with a CT guarantee or waiver, must be used to move the goods from the port of importation to the approved depository together with a copy of the C3 or packing list.

The containers are to be removed to the Approved Depository under Community Transit using an official seal which must be broken only by:

1. an Officer of HM Revenue & Customs before the contents can be unloaded, or
2. by the agent who holds the status of an authorised consignee and has received the appropriate unloading permission message from the office of destination.

Any goods that are not properly accounted for or any CT operations which are not ended / discharged correctly may result in the incurrence of a customs debt under Article 203 of the Customs Code (Council Regulation 2913/92EEC).

Condition 4

For each container, a request is to be made at the port via Form C&E200C for the attendance of an Officer of HM Revenue & Customs at the approved premises. A charge may be payable for attendance by the Depository Operator in some circumstances.

Condition 5

The proper officer must be given at least 24 hours notification of the arrival of a container at the approved premises.

Condition 6

Upon arrival at the Approved Depository, all uncleared goods are to be securely stored in a lock up immediately after unloading. Subject to the agreement of the Proper Officer, facilities other than a secure cage can be used as the Customs lock up as long as they meet the following criteria:

1. The container used must be sound and of secure construction and of a material that does not pose a risk to the security of the goods.
2. The capacity of the container must be large enough to allow segregation of separate consignments where the proper officer decrees it necessary.
3. The container must be incapable of being readily removed from the premises, ie it must be affixed to the ground, walls or otherwise.
4. The container must be clearly marked to distinguish it from other containers on the premises. Instructions are to be printed on the outside of the container to the effect that it is a Revenue and Customs Storage container and not to be opened without Customs presence.

Condition 7

Each consignment of imported household effects in a lock up is to be effectively separated from any other consignment to the officers' satisfaction.

Condition 8

Consignments cleared from official charge are to be removed promptly from the lock up.

Condition 9

Official access to the lock up is allowed at all reasonable times.

Condition 10

The lock up/customs cage designated for use under these arrangements must:

1. be constructed and maintained to the satisfaction of HM Revenue & Customs
2. be capable of being secured by Crown and trader's locks, and
3. be used solely for the storage of personal and household effects awaiting clearance from Customs charge.

Condition 11

If you decide at any time to store / handle firearms, you must seek authority from HM Revenue & Customs to store / handle firearms which fall under section 9 of the Firearms Act 1968.

You must contact the Home Office in order to be authorised to store / handle any firearms and ammunition which fall under section 5 of the Firearms Act 1968 (handguns).

It is a criminal offence to handle section 5 firearms without Home Office approval. Please contact:

Home Office
Firearms Section
5th Floor South East
Fry Building
2 Marsham Street
London
SWIP 4DF

Telephone Number: 0207 035 1778/1779 for further details.

Failure to comply with these requirements will affect your application for Approved Depository authorisation.

Condition 12

Goods received at the Approved Depository without a Customs Declaration may not be cleared until the declaration is available. When any outstanding Customs Declaration is available, it is to be sent to the appropriate officer to whom application for examination arrangements is to be made.

Condition 13

The approved premises may operate simplified clearance procedures for the clearance from customs control of each importer's consignment subject to the following conditions:

• The names and addresses of all importers are to be forwarded to the proper officer as soon as they become available.
• The operator is responsible for ensuring that the importer has, correctly completed the Customs Declaration. Any apparent discrepancies between the packing list and the declaration are to be resolved with the importer direct. Any discrepancies, which remain after contact with the importer, are to be brought to the attention of the proper officer. After checking the Customs Declaration, the operator must report any prohibited / restricted items or any possibly commercial consignments to Customs.
• Under no circumstances are any amendments to be made to the importers declaration (even with the importer's permission). Any clarifying notes should be made on a separate piece of paper and associated with the importer's declaration.
• The operator shall prepare a clearance request for each consignment detailing the importers name and EU address, any relief claimed, any dutiable, prohibited or restricted items and any supporting documents. Prior to the submission of the request the operator must have all the required documents, which should be retained for a period of five (5) years from the date of import.
• You are responsible for the calculation and payment of any charges arising from the Customs Declaration and the details should be noted on the clearance request. You must have access to an updated integrated tariff to establish current duty rates.
• Clearance of the consignment can be assumed 24 hours after the request has been submitted to the control office (excluding week-ends, bank holidays or other non-working days) unless the consignment has been selected for examination or prohibited items have been declared in which case the officer will give appropriate directions.
• The operator shall collect any import charges due from the importer as a disbursement. Any import charges shown on the operator's invoice to the importer must be shown on a separate line.
• The duties and VAT due from importers is to be itemised on a monthly schedule and submitted with a cheque to the designated accounting centre by the 10th day of the following month. A copy of the schedule is to be sent to the local control office. If any duties are not submitted by the due date, any duty, tax, charge, surcharge, levy, refund or other sum which you are for the time being required to collect shall be paid immediately on demand by the proper officer. If an importer requires an official receipt, eg for identification purposes, application must be made to the accounting centre.

Condition 14

1. Any premises used to receive personal effects for export clearance must be authorised to use the Local Clearance Procedure (LCP).
2. Once authorised to operate LCP, an agreed period of notification should be agreed and established with the authorising officer.
3. Goods should only be removed following positive permission to progress.
4. Use of the dedicated Customs Procedure Code should be used within your National Export System (NES) declaration.
5. An Approved Depository can no longer be used for export goods purchased under the Retail Export Scheme (RES).

Condition 15

The proper officer shall be given every facility for examining and clearing the goods at the approved premises. As a minimum there should be:

1. a designated examination area, which at the time of examination should contain only the goods waiting to be examined
2. a table / workbench and good quality lighting
3. the assistance of a member of staff, when required.

Condition 16

You must provide safe working conditions for all Customs staff attending your premises and this includes safe means of access to containers or vehicles. The working conditions must meet the standards set by the competent safety authorities.

Condition 17

An approved trader's undertaking conforming to the current HMRC template (see below) must be maintained throughout the period of this approval, for the security of any duty and / or VAT to which the goods may be liable.

Condition 18

Any changes to the legal entity of the approval holder or to the premises shown at Annexe A below must be notified to this office. In the case of any change to the approved premises, notification must take place prior to the change taking place.

Condition 19

The Commissioners of HM Revenue & Customs reserve the right to withdraw or vary the conditions of this approval at any time.

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Approved Depositories: trader's undertaking

Security: specimen deed executed by a company or individual and completed on applicants Company letter heading:

To: The Commissioners of HM Revenue and Customs.

You may at my / our request and subject to the Standard Approvals Conditions annexed to this undertaking or such other conditions as you may see fit to impose, grant permission to me / us to remove personal and household effects (hereinafter called 'the goods') from the place of importation without prior examination to our approved depository for examination and clearance by the proper officer of HM Revenue and Customs.

IN CONSIDERATION of you permitting the removal of the goods as mentioned above to the premises below:

[address of premises]

I [ Name]

OF

[Company name]

Do hereby UNDERTAKE, in respect of each removal, to pay to HM Revenue and Customs on demand, the duty properly chargeable on the goods.

I / WE HEREBY AGREE that:

(1) if at any time upon breach of this undertaking you refrain from enforcing it this undertaking shall nevertheless remain in full force and

(2) reference in this undertaking to duty shall, where applicable mean any duty, tax, charge, surcharge, levy, refund or other sum which you are for the time being required to collect or secure.

I / WE FURTHER AGREE that if the Commissioners are not satisfied that all goods covered by this UNDERTAKING have been properly accounted for I / we shall pay such amount in respect of duty or other charges due in the importation of the goods as the Commissioners may reasonable determine to be payable.

Name ……………………………………………………………………………………………………………

Signature………………………………………………………………………………………………………

Status ie Company Director / Secretary / Proprietor / Partner / Duly Authorised Officer

Dated this ……………………… day of ……………………………20

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Specimen Approval letter

Dear ……….

RE: Customs Approved Baggage Depository

Name: ………………………………. has applied for the approval of an Approved Depository at ………………………………………………………………………………………………………. and you are advised that in consideration of this application the Commissioners of HM Revenue & Customs have approved these premises as an Approved Depository.

Approval is granted as of ……………………………. under sections 20, 20A, 22 and 25 of the Customs and Excise Management Act 1979 and Articles and 51 of Council Regulation (EEC) 2913/92. Approval is granted for a period of……………. and will expire on ………….. Approval remains subject to the Commissioners power of revocation or variation.

This approval enables you to accept uncleared consignments of purely personal or household effects for subsequent clearance by HM Revenue & Customs at the premises specified in Annexe A. It is a condition of approval that you will comply with all the relevant provisions of law and all conditions, directions and requirements given by any Officer of HM Revenue & Customs including those specified in Annexe B. It is a condition of approval that you provide a Trader's undertaking agreeing to pay on demand the duties properly chargeable on the goods, which is reproduced as Annexe C. A copy of the plan submitted with your application is returned herewith marked with the Regional Processing Unit Reference No: ……………..

If you do not agree with any decision issued to you there are three options available.. Within 30 days of the date of the decision you can either:

• Send new information or arguments to the decision maker
• Request in making the disputed decision. Your request must be in writing and should set out the reasons why you do not agree with the decision. Please write to:

• Appeal direct to the Tribunal who are independent of HMRC.

If you opt to have your case reviewed you will still be able to appeal to the tribunal if you disagree with the outcome.

Further information relating to reviews and appeals is contained in leaflet HMRC1 which can be obtained from our website or by phoning 0845 900 0404

Failure to comply with the conditions stipulated may result in penalties, including the withdrawal of the approval in whole or in part and action being taken under civil or criminal law.

Yours sincerely

HM Revenue & Customs

Regional Processing Unit

I / We acknowledge on behalf of the Principal receipt of the original of this letter and undertake to ensure that the conditions set out therein are complied with.

Signed ............................................................................................

Dated ..............................................................................................

Status of Signatory .........................................................................

Annexe A

Customs Approved Depository Approval: …………………………

Plan of the premises

The plan attached illustrates the current layout of the approved depository at the following address …………………………………………………………………….

Prior approval must be obtained from HM Revenue & Customs for any structural or material changes to the premises. Customs must also be informed of other changes within or affecting the approved premises.

Annexe B

Customs Approved Depository Approval: …………………………………..

Approved Depository Terms and Conditions of Approval

[See Approved Depository Terms and Conditions of Approval above]

Annexe C

Customs Approved Depository Approval: …………………………………..

Trader's Undertaking

The Traders Undertaking attached dated …………. covers the operation of an Approved Depository by ……………………………………... at…………………………………………………..

A revised Traders Undertaking must be provided to HM Revenue & Customs in the event of there being a change to the above name or address or if a revised version is requested by HMRC.