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HMRC internal manual

Customs Authorisation and Approval

From
HM Revenue & Customs
Updated
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Legal Framework for Customs authorisations and approvals: Transit Declaration with Reduced Data Requirements

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)(d) Provides for economic operators to be authorised to submit transit declarations with reduced data requirements
Empowerment to set Delegated Acts (DA), DA provisions set out:    
Code  A. 235 The conditions for granting the Transit declaration with reduced data requirements 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 to submit transit declarations with reduced data requirements
DA A.198 Establishes the types of transit movements for which the simplification may be issued