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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: Authorised Consignee (TIR)

Legal Act Article Explanation/ Usage
     
Code A. 229 Where Persons are excluded from the TIR convention in a Member State that decision shall apply equally across all Member States of the Union
Code A. 230 Provides for economic operators to be authorised as an Authorised Consignee (TIR)
Code A. 230 Provides for Authorised Consignee (TIR) to receive goods at their premises without presenting them to Customs
Code A. 230 Provides for Authorised Consignee (TIR) to end the procedure at their own premises,
Empowerment to set Delegated Acts (DA), DA provisions set out:    
Code  A. 231 The conditions under which TIR goods must be placed under the external transit procedure. The conditions for granting the Authorised Consignee (TIR) authorisation
Empowerment to set Implementing Acts (IA), IA provisions set out:    
Code  A. 232 The rules under which the TIR convention is to be operated
DA A.186 Requires the application to be submitted to the Member State where the operation will be terminated
DA A.187 The criteria which must be met in order to be authorised for Authorised Consignee (TIR)
IA A.273 Requires the Electronic Transit System to be used for the TIR operations and for the exchange of TIR data
IA A.276 Procedures to be followed at the office of departure or entry for TIR purposesLodging of a TIR Carnet and transit declaration
IA A.278 Procedures for the presentation of goods at the office of destination or exit
IA A.279 Procedures to be followed at the office of destination or exit for TIR purposesDischarge of a TIR Carnet and transit declaration
IA A.282 Procedures to be followed by Authorised Consignees on the receipt of TIR goods at their premises