What the Authorisations Do
By default, every transit movement has to be presented at an office of departure (start) and an office of destination (end). For a busy trader that means trucks waiting at HMRC-controlled premises for presentation slots — sometimes hours, especially out of peak.
Two HMRC authorisations remove that friction:
Authorised Consignor (CG30) lets you start a transit movement at your own premises. The truck loads, you lodge the NCTS declaration, the MRN is issued, the driver leaves with the TAD — no trip to an office of departure required.
Authorised Consignee (CG40) lets you end a transit movement at your own premises. The truck arrives at your yard, you present in NCTS, the movement discharges — no trip to an office of destination required.
The two authorisations are independent — you can hold one without the other, or both.
What HMRC Looks For
Both applications check the same broad areas:
- Compliance history — no significant customs or VAT debts; clean record on prior authorisations
- Financial standing — solvent, no recent insolvency events
- Premises — physical security (fencing, lighting, CCTV), goods can be segregated, presentation area can be identified
- Procedures — written processes for sealing, presentation, NCTS submission, anomaly handling
- Records — audit trail of every movement for at least the retention period
- Personnel — named individuals trained on transit procedures
The application itself is the easier part — getting the premises and procedures ready is what takes the time.
When the Maths Works
The break-even depends on your movement profile. Rough guidance:
| Movements / week | Likely Worth It? | |---|---| | < 5 | Usually not — third-party broker handles presentation cheaper | | 5–20 | Maybe — depends on office-of-X distance and waiting cost | | > 20 | Almost always — savings on driver hours alone justify it |
A typical UK consignee saves 1–3 hours of driver time per movement. At even £40/hour all-in (driver + truck + opportunity cost), that's £40–£120 per movement.
Timeline
- Eligibility check — 1 week
- Premises & procedure prep — 2–6 weeks (often the bottleneck)
- Application submission — 1 week
- HMRC audit — 4–8 weeks
- Authorisation issued — 1–2 weeks after audit pass
Total: typically 3–4 months from decision to live.
Common Friction Points
- Sealing discipline — every Authorised Consignor seal must reconcile in NCTS; sloppy sealing kills audits
- Presentation timing — Authorised Consignee must present within strict windows of arrival
- Record retention — keep TADs, photos of seals, and audit trail of every movement
- Renewal posture — HMRC re-audits periodically; gaps that appeared after initial approval cause withdrawals
We support clients through the full process — eligibility, premises walk-through, application drafting, HMRC audit, and ongoing compliance.