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HMRC internal manual

Customs Authorisation and Approval

From
HM Revenue & Customs
Updated
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Legal Framework for Customs authorisations and approvals: Self-Assessment

Legal Act Article Explanation/ Usage
     
Code A.185 Provisions to authorise AEOC to undertake customs formalities themselves
Empowerment to set Delegated Acts (DA), the DA provisions set out:    
Code A.186 Conditions for granting self-assessmentThe customs formalities and controls which authorised parties may perform
Empowerment to set Implementing Acts (IA), IA provisions set out:    
Code A.187 Procedural rules regarding the customs formalities and controls to be performed by the authorised party
DA A.151 Conditions for authorisation regarding types of declaration which may be used and the procedures to which self-assessment goods may be released
DA A.152 Customs formalities and controls which may be performed by economic operators authorised for self-assessment
IA A.225 Relationship between simplified and supplementary declarationsProvision for the supplementary declaration under self-assessment
IA A.237 Calculation, declaration and payment of customs duties under self-assessment procedures