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HMRC internal manual

Customs Authorisation and Approval

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HM Revenue & Customs
Updated
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Criteria and Conditions of Authorisation or Approval: Matrix of criteria required for Entry in Declarants Records (EIDR) Imports

This section only covers import procedures.  For export procedures please refer to section CAA07330 Customs Supervised Exports (CSE), including Designated Export Places (DEPs).

 

Generic Criteria, mapped against AEO standards UK Explanation of the criteria Required Y/N Legal Basis for criteria
Compliance History of Applicants      
The absence of any serious infringement or repeated infringements of customs legislation and taxation rules, including no record of serious criminal offences relating to the economic activity of the applicant by any of the following persons: Demonstrate a good compliance history in customs and other taxation areas including the absence of serious or repeated irregularities or criminal offences (including the legal entity and any company officials).  Y  
Other taxes - new A.183 Code
DA  A.150(1)        
  The criterion referred to above shall be considered as fulfilled where the decision-taking customs authority considers any infringement to be of negligible importance, in relation to the number or size of the related operations, and not such as to create doubts concerning the good faith of the applicant. Customs may consider applications from companies with a past history of non-compliance where these are deemed to have a negligible impact on the procedure applied for. Y A.183 Code
DA  A.150(1)        
  Management of customs operations, including internal controls and record keeping      
  The demonstration by the applicant of a high level of control of his or her operations and of the flow of goods, by means of a system of managing commercial and, where appropriate, transport records, which allows appropriate customs controls Effective internal controls to manage customs processes and regimes including the maintenance of appropriate documents and records. Y A.182 Code

A.183 Code

DA  A.150(1)        
  Maintain an accounting system which is consistent with the generally accepted accounting principles applied in the Member State where the accounts are held and which will allow audit-based customs control. Records kept for customs purposes shall be integrated in the applicant’s accounting system or, at least allow the cross check of information with the accounting system and in such a way enabling all relevant information to be made available. The accounting system shall maintain a historical record of data that provides an audit trail from the moment the data enters the file; Clear audit trails of the import, export, movement and transfer of goods within customs procedures.  Clearly documented audit trails between customs declarations, stock records and commercial documentation. Y A.182 Code

A.183 Code

DA  A.150(1)    
  Allow the customs authority physical and/or, where required by law or depending on the form in which the records are kept, electronic access to its customs and, where appropriate, commercial and/or transport records Access provided at an agreed place of business to the commercial and customs records necessary to verify the use of the procedure.
Where necessary, remote electronic access is to be provided to commercial systems. Y A.182 Code

A.183 Code

DA  A. 150(1)        
  Have a logistical system which identifies and distinguishes between Union and non-Union goods and, where appropriate, their location, except in the cases where the applicant applies for an AEOS; Clear audit trails to identify Union and non-Union goods and their locations (as appropriate) N  
  Have an administrative organisation which corresponds to the type and size of business and which is suitable for the management of the flow of goods, and have internal controls capable of preventing, detecting and correcting mistakes and of detecting illegal or irregular transactions; Appropriate internal management controls to verify the accuracy of customs declarations, ensure the correct operation of procedures and to identify and correct irregularities/ mistakes Y A.183 Code
DA  A.150(1)        
  Where applicable, have satisfactory procedures in place for the handling of licences and authorisations connected to commercial policy measures or to trade in agricultural products; Procedures for administering licences, health certificates, preferential origin documentation and other official documentation relating to the import and/or export of  goods Y A.183 Code
DA  A. 150(1)        
  Have satisfactory procedures in place for the archiving of the company’s records and information and for protection against the loss of information; Have appropriate retention procedures in place to manage the archiving of all documentation relating to the import, movement, transfer, transit and export of non-Union goods as required by customs legislation Y A.183 Code
DA  A. 150(1)        
  Ensure that relevant employees are made aware of the need to inform the customs authorities whenever compliance difficulties are discovered and establish suitable contacts to inform the customs authorities of such occurrences; Procedures in place to inform employees, agents and third parties of the requirements of the customs procedure and ensure mechanisms are in place for any irregularities/ mistakes to be notified to the customs authorities Y A.183 Code
DA  A. 150(1)        
  Have appropriate information technology security measures in place to protect the applicant’s computer system from unauthorised intrusion and to secure the applicant’s documentation; Adequate IT security measures to protect systems and data, e.g., firewall, antivirus programme, password protection Y A.183 Code
DA  A. 150(1)        
  Where applicable, have procedures in place for the handling of import and/or export licences connected to prohibitions and restrictions, including measures to distinguish these goods from other goods and to ensure compliance with these prohibitions and restrictions. Procedures in place to manage licences relating to prohibitions and restrictions and adequate management controls to ensure health and safety and compliance in this area. Y A.183 Code
  Guarantees are mandatory for this type of application and therefore the Financial Solvency criteria do not apply      
  Practical experience and competency in customs operations      
  With regard to the authorisation referred to in point (a) of Article 38(2), practical standards of competence or professional qualifications directly related to the activity carried out; Demonstrate a good understanding of customs procedures and operational requirements Y A.183 Code
  For the practical standards of competence: Have practical experience in the import, export, movement, transfer or transit of goods Y A.183 Code
  A minimum of three years practical experience in customs matters has been ascertained; or For businesses with less than 3 years trading history:    

·        Understand the obligations of operating the customs regime and demonstrate how the terms and conditions will be adhered to

·        Demonstrate a good understanding of the obligations involved in importing, exporting, using transit (as appropriate) Y A.183 Code
  Security and Safety of the supply chain criteria do not apply to this type of application  

 

 

 

Bespoke Requirement applicable to EIDR    
Bespoke Requirements UK Explanation of the criteria Legal Basis for criteria
Fast Parcel operators will provide an Anti-smuggling net To enable customs authorities to exercise control of fast parcel operator goods where a bulked arrival and release message is used to present the goods at the border.  The ASN will be used to select goods for control and manage release of the goods from customs control. A.6 Code

A.15 Code

IA A.233      
  Appropriate system for the movement of goods between customs procedures and regimes Full audit trails will be required to identify goods moved between customs procedures using the Entry in Declarant’s records.  Full audit trails must be provided where the rights and obligations of the procedure are transferred to a different economic operator. IA A.233
  Declaration/ Duty management systems will be in place for the completion of customs declarations Electronic systems will be used for the completion of the entry in declarant’s records and the submission of the supplementary declarations.  
These systems must provide full auditability of the goods released using EIDR and their reconciliation and completeness check against supplementary declarations (as required) A.6 Code

A.15 Code

DA  A.146

DA  A.147    
  Notifications (and waivers) for the presentation of goods Notifications must be submitted to customs (except where a waiver is granted) prior to the release of the goods to a customs procedure.  This will provide the customs authorities with the opportunity to inspect the goods.
AEOC may be eligible for a notification waiver for the presentation of goods to customs.  This is dependent upon the nature and flow of the goods warranted this facilitation (for example, perishable goods). A.182 Code
IA  A.234      
  Management of P&R goods Economic Operators must have appropriate systems and management controls for the identification, control and presentation of P&R goods to the customs authorities, including physical procedures to prevent their removal from customs supervision prior to customs clearance being granted. IA  A.234(1)(d)
  Effective management of tariff quotas Economic operators must have procedures in place to identify goods for which tariff quotas are to be claimed, ensuring the details of these goods are declared to customs in a timely manner to enable allocation of the quotas to take place. IA  A.236
  Waivers from the requirement to provide supplementary declarations. Economic operators must have adequate procedures in place to identify where the supplementary declaration may be legally waived and to ensure its timely submission in all other circumstances. A.167(2) Code

A.167(3) Code

DA  A.183