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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 Issuer for Proof of Union Status

Legal Act Article Explanation/ Usage
     
Code A. 153 Presumption of the Union Status of goods within the Union’s territory
Code A. 153(2) Requirement in certain circumstances to prove the Union Status of goods
Code A. 155(2) Provides for goods, in specific circumstances to retain their Union Status when moving within the Union and temporarily outside the Union territory.
Empowerment to set Delegated Acts (DA), DA provisions set out:    
Code  A. 156 (b) Provides for economic operators to be authorised as an Authorised Issuer of Proofs of Union Status (PoUS)
Empowerment to set Implementing Acts (IA), IA provisions set out:    
Code  A. 157 Procedures for the provision and verification of PoUS
DA A.123 Period of validity for T2L/T2LF or manifest
DA A.128 Authorised Issuers need not request endorsement or registration of proofs (for T2Ls/ T2LFs and customs goods manifest)
DA A.128 Criteria to be met for economic operators to be granted Authorised Issuer for PoUS
IA A.194 Development and use of an electronic systems for Proofs
IA A.199 Means of providing Proofs and the rules for their completion
IA A.200 Endorsement, registration and the procedures to be followed when using Proofs
IA A.201A.211 Procedures to be followed when using invoices or transport documents (below €15 000 value) as Proofs
IA A.202A.205 Procedures to be followed when using T2L and T2LF as Proofs
IA A.203A.204A.206 Procedures to be followed when using commercial transport documents as Proofs
IA  A.212 Verification of Proofs and the use of mutual assistance to support this