Overview of customs regimes and procedures requiring prior authorisation or approval: Authorised Issuer for Proof of Union Status
Economic Operators may be approved as an Authorised Issuer for issuing Proof of Union Status declarations.
The following benefits are available to economic operators authorised as an Authorised Issuer:
· Making a T2L or T2LF declaration without having to request an endorsement from the competent customs office; or
· Making a declaration on a customs goods manifest without having to request an endorsement and registration of the proof from the competent customs office.
The T2L declaration is made for goods in Free Circulation within the Union.
The T2LF declaration is made for goods moving to or from one of the Special Territories of the Union.
The introduction of the Code has resulted in the following changes for an Authorised Issuer:
· Requirement that the declaration is made electronically;
· The Proof of the Union status shall be valid for 90 days from the date of registration;
· Requirement to meet the following AEO criteria specified in Article 39(a) and (b) of the Code: Customs and other taxes compliance (related to the economic activities of the applicant) and Record-keeping standards.
The electronic system for Proof of Union Status is being developed. Further details on the electronic system will be provided in due course.
Until the end of the administrative transition period (30 April 2019) any proof of Union Status authorisations for invoice declarations granted under the Community Customs Code (Reg. 2913/92) may continue to be used.
There is no facility after the end of transmission for businesses to be an authorised issuer for invoice declarations.