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HMRC internal manual

Customs Authorisation and Approval

HM Revenue & Customs
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Legal Framework for Customs authorisations and approvals: Centralised Clearance

Legal Act Article Explanation/ Usage
Code A.179(1) Authorisation is required where centralised clearance is used across MS
Code A.179(2) The authorised party must be an AEOC
Code A.179(3) The authorising member state shall be the MS where the declarations are lodged and they shall be responsible for supervising the procedure and determining control programmes and the recovery of any debt
Code A.179(4) The supervising office will exchange information with the MS of presentation on the verification of the declaration and for release of the goods
Code A.179(5) The MS of presentation shall inform the supervising office of the results of controls
Code A.179(6) The authorising MS is responsible for granting release of the goods to the customs procedure
Empowerment to set Delegated Acts (DA), DA provisions set out:    
Code A.180 The conditions for granting the authorisation for centralised clearance
Empowerment to set Implementing Acts (IA), IA provisions set out:    
Code A.181 Procedural rules for performing customs formalities under centralised clearance
    Waiver from the obligation to present goods where EIDR is used with centralised clearance
DA A.149 Conditions for authorisation and the types of procedures for which centralised clearance may be used
IA A.229 Consultation procedures for authorising centralised clearance including the control plan
IA A.230 Procedures for monitoring centralised clearance authorisations
IA A.231 Procedures for the performance of customs formalities and controls
IA A.232 Procedures for the exchange of information between MS
IA A.231(3) / A.234(1)(f) Scope for a presentation waiver using EIDR within centralised clearance