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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: Authorised Consignor (Transit)

Legal Act Article Explanation/ Usage
Code A. 233 Obligation of the holder of the Union Transit procedure, the carrier and the recipient of transit goods
Code A.233(4)(a) Provides for economic operators to be authorised as an Authorised Consignor (Transit)
Empowerment to set Delegated Acts (DA), DA provisions set out:    
Code  A. 235 The conditions for granting the Authorised Consignor (Transit) authorisation
Empowerment to set Implementing Acts (IA), IA provisions set out:    
Code  A. 236 Procedural rules for the use of the Union Transit procedure and its dischargeProcedural rules for the operation of the authorised transit simplifications
DA A.191 The criteria which must be met in order to be authorised for Authorised Consignor (Transit)
DA A.192 Requires the application to be submitted to the Member State where the Transit operations will begin
DA A.193 Authorisations only provided to comprehensive guarantee holders
IA A.313 Restricts the use of the simplification to the member state where the authorisation was granted
IA A.314 Procedures to be followed by an Authorised Consignor when starting a transit movement and making the transit declaration