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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 Consignee (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)(b) Provides for economic operators to be authorised as an Authorised Consignee (Transit)
Empowerment to set Delegated Acts (DA), DA provisions set out:    
Code  A. 235 The conditions for granting the Authorised Consignee (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 Consignee (Transit)
DA A.194 Requires the application to be submitted to the Member State where the Transit operations will end
DA A.195 Only allowed for businesses who regularly receive Union Transit goods
DA A.196 Data set requirements for the receipt of goods by an authorised consignee
IA A.313 Restricts the use of the simplification to the member state where the authorisation was granted
IA A.315 Procedures to be followed by Authorised Consignees on the receipt of transit goods at their premises
IA A.316 Procedures to be followed by Authorised Consignees (Transit) to end the transit procedure