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HMRC internal manual

Customs Authorisation and Approval

Legal Framework for Customs authorisations and approvals: Entry in Declarants Records (EIDR) Imports


Legal Act Article Explanation/ Usage
Code A.167 For goods released using SDP or EIDR, authorisation holders may be required to submit a supplementary declaration
Code A.182(1) Provision to authorise the use of EIDR
  A.182(2) Goods are deemed to be released to the procedure upon completion of the entry in the declarant’s records
Code A.182(3) Notification of presentation waiver is restricted to AEOC along with three other qualifying criteria
Empowerment to set Delegated Acts (DA), the DA provisions set out:    
Code A.183 The conditions for granting the EIDR authorisation
Empowerment to set Implementing Acts (IA), IA provisions set out:    
Code A.184 Procedural rules on the operation of EIDR
Code A.6  
Code A.15  
DA A.146  
DA A.147 Declaration/ Duty management systems will be in place for the completion of customs declarations
DA A.146 Time-limits for submitting supplementary declarations
  A.147 Time limit for providing supporting documents
DA A.150(1) Meet AEO criteria from A.39 Code to obtain authorisation to use EIDR
DA A.150(2) Goods may only be entered to the customs procedures specified in this article, excluded reliefs listed here too.
DA A.150(6) EIDR may not be used to enter goods to Special procedures involving INF forms
Code A.167(2)  
Code A.167(3)  
DA A.183 Waiver from the obligation to submit a supplementary declaration in certain circumstances
IA A.233 Customs authorities must have a control plans in place for each EIDR operator
IA A.233 Appropriate system for the movement of goods between customs procedures and regimes
Code A.6  
Code A.15  
IA A.233 Fast Parcel operators will provide an Anti-smuggling net
Code A.167(4)  
IA A.234 A supplementary declaration may complete or replace a simplified declaration or EIDR
IA A.234 Obligations for the operation of EIDR
IA A.234(1)d Management of P&R goods
IA A.234 Relationship between simplified and supplementary declarations
Code A.182  
IA A.234 Notifications (and waivers) for the presentation of goods
IA A.234(2)(a) EIDR may not be used to enter goods to a simplified special procedure authorisation (authorisation by customs declaration)
IA A.234(2)(b) EIDR may not be used to declare goods where the customs declaration is to replace the safety and security (ENS) declaration
IA A.235 Process for releasing goods to a customs procedure using EIDR
IA A.236 Effective management of tariff quotas