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HMRC internal manual

Customs Authorisation and Approval

Overview of customs regimes and procedures requiring prior authorisation or approval: Use of an Electronic Transport Document as a Transit Declaration

Economic Operators may be approved to use their own Electronic Transport Document as a Transit Declaration.

The holders of the authorisation:

·        May use their electronic records as a customs declaration to place the goods under the Union transit procedure

·        Are required to operate a significant number of flights/voyages between union airports and ports

·        Electronic records must contain the particulars required for the declaration and be available to the customs authorities at the office of departure and destination

·        For maritime movements, will also be required to hold an authorisation for Regular Shipping Service (please refer to CAA03310 and the EU Transit Manual for details).

The following benefits are available to economic operators authorised to use their own Electronic Transport document as a Transit Declaration:

·        Simplification can be authorised for air and maritime transports.

·        Simplification allows usage of commercial systems in lieu of ETS transit declaration

The introduction of the Code has resulted in the following changes for the holder of an authorisation for special seals:

  • 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.

Until 1 May 2018, the electronic manifest procedure for goods carried by sea and air are considered equivalent to the electronic transport document laid down in the UCC Article 233(4) (e).  No guarantee will be required.

Applications can continue to be made for air and sea Level 1 and Level 2 simplifications until 1 May 2018.