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HMRC internal manual

Customs Authorisation and Approval

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HM Revenue & Customs
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Overview of customs regimes and procedures requiring prior authorisation or approval: Transit Declaration with reduced data requirements

The Code has introduced a new transit declaration for placing goods under the Union Transit procedure.

This declaration is a ‘Transit Declaration with Reduced Data Requirements’ and is restricted to rail traffic, air and sea transports.

The following benefits are available to economic operators authorised to use the Transit Declaration with Reduced Data Requirements:

·        This simplification may be appropriate where an applicant cannot be authorised (or has chosen not to apply) for the electronic transport document simplification.

·        A simplified data set for transit declarations

·        The ability to use electronic simplifications via the Electronic Transit System rather than developing electronic communication systems for the transmission of the transport documents under CAA03300

·        Provision for a new simplification for rail traffic.

This is a new simplification introduced under the Code.

The holder of this authorisation will be required 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.