Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Customs Authorisation and Approval

Overview of customs regimes and procedures requiring prior authorisation or approval: Authorised Consignor (Transit)

Economic Operators may be approved as an Authorised Consignor for the Union transit procedure.

An authorisation is only granted to economic operators that are established in the Union, regularly use Union transit and who hold either a comprehensive guarantee or a guarantee waiver. They must use the Electronic Transit System (ETS).

An application for Authorised Consignor must be submitted in the Member State where the Union transit operations are due to begin.

The following benefits are available to economic operators authorised as an Authorised Consignor:

·        The authorisation holder can place goods moving under the Union transit procedure at their own premises or other authorised place

·        The authorisation holder can make a Transit declaration and start a transit movement without presenting the goods at the customs office of departure.

The introduction of the Code has resulted in the following changes for an Authorised Consignor:

  • 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.