Introduction to Customs Authorisations and Approvals: policy and control objectives
For customs authorisations and approvals the main policy objectives are:
· To harmonise the approach and ensure consistency in the handling and processing of applications for customs regimes and procedures
· To adopt standard checks and controls within the legal framework for the assessment of economic operators eligibility
· To ensure a full audit trail is recorded for each application to demonstrate due diligence in the protection of EU financial interests and adherence to EU legislation.
The main control objectives are:
· To ensure access to customs facilitations and simplifications are only provided to compliant economic operators
· To ensure the integrity of customs duties and charges through the effective management of economic operators applying to use customs duty suspense and relief arrangements
· Prior to authorisation, working with the economic operator to ensure they have internal systems which are self-policing, manage the flow of goods and can support systems based controls operated post-clearance by HMRC authorising officers
· To ensure that economic operators are fully aware of their obligations in operating authorised regimes and procedures and the operation of approved premises
· To gear departmental resources to control of authorisation and approval holders in accordance with identified risks.