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HMRC internal manual

Customs Authorisation and Approval

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

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

An authorisation is only granted to economic operators that are established in the Union and regularly use Union transit. They must use the Electronic Transit System (ETS).

An application for Authorised Consignee must be submitted in the Member State where the Union transit operations will end.

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

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

·        The authorisation holder can end a transit 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:

  • 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.