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HMRC internal manual

Customs Authorisation and Approval

Overview of customs regimes and procedures requiring prior authorisation or approval: Approved Exporter

Approved exporter is a special arrangement for economic operators who regularly export to preference giving countries.  Subject to authorisation by Customs, economic operators can issue a ‘no value limit’ invoice declaration.  An invoice declaration is a statement of preferential origin inserted on the invoice, delivery note or other commercial document by the approved exporter.

The origin rules in all of the EUs preferential trade arrangements contain provisions for this arrangement.

The following benefits are available to economic operators authorised for approved exporters:

·        The ability to issue invoice declaration as proof of preferential origin in lieu of official preference certificates.

The introduction of the Code has not resulted in any changes for approved exporters.