JOINT CUSTOMS CONSULTATIVE COMMITTEE JCCC

INFORMATION PAPER (05) 12

Use of Community Status Documents

Who should read: / Anyone who has to provide proof of the Community status of goods.
What is it about: / Reminder of the simplified procedures (authorised consignor status) available to traders who use Community status documents.
When effective: / Now
1.Background

In general all goods within the customs territory of the Community are deemed to be “Community goods” (i.e. they are in free circulation in the Community) unless it is established that they do not have “Community status”. However, there are circumstances when, in spite of this general rule, the Community status of Community goods has to be proved. These are where Community goods:

  • leave and re-enter the customs territory of the Community (except where carried by sea on an authorised regular shipping service or by air where the goods are loaded or trans-shipped at a Community airport for consignment to another Community airport and consigned under cover of a single transport document drawn up in a Member State), or
  • are in temporary storage
  • in a free zone of control type I or II
  • in a free warehouse, or
  • are placed under a suspensive procedure

As part of our review of Customs activity we are evaluating the best and most efficient way that HM Customs and Excise can authorise Community Status documents where necessary. No decisions have been reached as yet, however it is likely that many businesses may benefit from the ability to self-authorise Community Status documents. This is known as Authorised Consignor for Community Status purposes.

2.Community status documents and authorised consignors

Documents acceptable for proving Community status, known as “Community status documents”, include a T2L or T2LF (copy 4 or 4/5 of the Single Administrative Document (SAD)) or a properly completed commercial document (invoice or transport document or shipping company’s manifest).

Usually these documents have to be endorsed by customs (except for invoice or transport documents where the total value of goods carried is less than Euro €10,000). However, to save time and facilitate the movement of goods through ports, airports and inland clearance depots, anyone who uses these documents for proving Community Status may apply for approval as an authorised consignor for Community status purposes. This allows the authorised consignor to use Community status documents without having to present them to Customs for endorsement.

The following types of authorisation are available:

  • Community status documents stamped by the authorised consignor using a “special metal stamp” approved by HM Customs and Excise;
  • Community status documents pre-printed with an imprint of the special stamp;
  • Where the Community status documents are laser printed, include an approved laser imprint of the special stamp.
  • T2L/T2LF documents stamped in advance by HM Customs and Excise.
3. How to apply for approval as an authorised consignor for Community status purposes

The application form (Form C1343) can be downloaded in PDF format from our website (select “Forms” under “Popular links”) or obtained from the CCTO at:

HM Customs & Excise
CCTO

National Simplifications Team

Custom House
Main Road
Harwich
Essex
CO12 3BE

 01255 244758

 01255 244788
 01255 244784

4. Further information

For further information on Community status and authorised consignors see Volume 3, Parts 2.4.3 and 2.4.5 of the Tariff, and Part II of the Transit Manual at .

or contact the HM Customs & Excise National Advice Service on  0845 010 9000

ISSUED FEBRUARY 2005

JCCC Secretary, HM Customs and Excise, LG74, 1 Parliament Street, London SW1A 2BQ. Tel: 020 7147 0617 Switchboard: 0207 147 0000. E Mail –

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