Transition Arrangements: Transition arrangements for Transit Declaration with reduced data requirements
This is a new simplification introduced under the UCC and therefore no transition arrangement apply.
There are four high level criteria which apply to applications for Transit Declarations with a reduced data set authorisations:
· Compliance history in other taxation areas
· Access provided at an agreed place of business to the commercial and customs records
· Procedures for administering official documentation
· Adequate IT security measures to protect systems and data
The specific criteria to be met in these areas are detailed in section CAA07280.