Transition Arrangements: Transition arrangements for Authorised Issuer for Proof of Union Status (PoUS)
Authorised Consignor for Community Status authorisations issued under the Community Customs Code (Reg. No. 2913/92) may continue to be used until the authorisation is reassessed, at which time the criteria and conditions stipulated in the Code will be required to be fulfilled. This reassessment must be completed by 1 May 2019.
From 1 May 2016, all new movements and procedures related to Proof of Union Status (PoUS) must be completed under the Code provisions, regardless of whether a Community Customs Code (Reg. No. 2913/92) authorisation is still being used.
The following table details the type of operations or procedures which may be conducted under a Community Customs Code (Reg No. 2913/92) authorisation or those which only apply to new UCC authorisations.
Procedures available under a Community Customs Code (Reg No. 2913/92) authorisation or approval may only be conducted during transition where they were specifically included in the authorisation on 30 April 2016.
|Type of Operation/ Benefits available after 1 May 2016||Available with a 2913/92 authorisation (CCC)||Only available with a 952/13 authorisation (UCC)|
|Proofs of Union Status will be valid for 90 days||Y Applies from 1 May 2016||Y|
|Manual T2Ls/ T2LFs may be issued (until the electronic PoUS system is introduced)||Y||Y|
|The value threshold for manual customs manifests and invoice declarations used as proofs is increased to €15 000||Y||Y|
|Be an authorised issuer for T2L/ T2LFs||Y||Y|
|Be an authorised issuer for customs manifests over €15 000||Y||N|
|Be an authorised issuer for customs manifests under €15 000||Y||Y|
|Be an authorised issuer for invoice declarations over €15 000||Y Until 1 May 2019||N|
|Be an authorised issuer for invoice declarations under €15 000||Y Until 1 May 2019||N|
There are four new high level criteria changes for Authorised Issuer of Proof of Union Status 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 CAA07320.