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HMRC internal manual

Customs Authorisation and Approval

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HM Revenue & Customs
Updated
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Overview of customs regimes and procedures requiring prior authorisation or approval: Authorised Consignee (TIR)

Economic Operators may be authorised as an Authorised Consignee for goods travelling under TIR carnets.

An authorisation is only granted to economic operators that are established in the Union and regularly receive goods moved under a TIR operation.

An application for Authorised Consignee for TIR must be submitted in the Member State where the TIR operations will be terminated. 

A Transit declaration is also required to be submitted on the Electronic Transit System for TIR movements for the completion of customs formalities of the Union transit procedure.

The following benefits are available to economic operators authorised as an Authorised Consignee for TIR:

·        The authorisation holder can receive goods moving under the TIR Convention at their own premises or other authorised place

·        The authorisation holder can end a TIR carnet movement without presenting the goods at the customs office of destination.

The introduction of the Code has resulted in the following changes for an Authorised Consignee (TIR):

  • Requirement to meet the following AEO criteria specified in Article 39(a) (b) (d) of the Code:

Customs and other tax compliance (related to the economic activities of the applicant);

Record-keeping standards and

Practical standards of competence or professional qualifications.