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HMRC internal manual

Customs Authorisation and Approval

Legal Framework for Customs authorisations and approvals: Approved Exporter

Legal Act Article Explanation/ Usage
Code A.64(3) Commission shall specify the rules and procedures relating to preferential origin
Empowerment to set Delegated Acts (DA), the DA provisions set out:    
Code A.65 The rules governing preferential origin
Empowerment to set Implementing Acts (IA), IA provisions set out:    
Code A.66(a) Procedural rules for establishing proof of preferential origin
DA A.39 Method of applying for and issuing the Approved Exporter authorisation
IA A.67 Conditions for authorising Approved Exporters
IA A.119            Conditions for making out an invoice declaration
IA A.119 Procedures for the completion of invoice declarations
IA A.120 Authorising Approved Exporter status