Criteria and Conditions of Authorisation or Approval: Matrix of criteria required for Self-Assessment
AEOC is a pre-condition of authorisation for self-assessment. The generic criteria would have been covered during the AEO assessment and are not therefore replicated here.
Please see section CAA03140 for details of the customs procedures for which self-assessment may be used.
|Bespoke Requirement applicable to Self-assessment|
|Bespoke Requirements||UK Explanation of the criteria||Legal Basis for criteria|
|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.||A.39 Code|
|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|
|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).||IA A.234(1)(f)|
|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.||DA A.152|
|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.||DA A.152|
|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|