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HMRC internal manual

Customs Authorisation and Approval

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HM Revenue & Customs
Updated
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Legal Framework for Customs authorisations and approvals: Valuation Simplification

Legal Act Article Explanation/ Usage
     
Code A.73 Economic operators may be authorised for simplifications relating to the establishment of the customs value
Empowerment to set Delegated Acts (DA), the DA provisions set out:    
  A.75 Conditions for granting the authorisations for valuation simplifications
DA A.71 Circumstances in which the simplification may be usedConditions for granting the authorisation