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HMRC internal manual

Customs Authorisation and Approval

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.