Roles and responsibilities: supervising offices for authorisations by declaration (NIRU and NTAS)
The supervising offices for authorisations by customs declaration are National Import Reliefs Unit (NIRU) for inward processing, outward processing and end use and National Temporary Admission Seat (NTAS) for temporary admission.
Customs warehousing procedure is not eligible to be used with an authorisation by declaration.
NIRU and NTAS are responsible for post clearance eligibility checks (that is, checking that the person, the goods and the processes or use are eligible for authorisation by declaration for the customs procedure concerned).
Their responsibilities include:
- maintaining a database of all entries to this procedure
- ensuring that entries made using an authorisation by declaration are subject to one of the eligible disposal methods for the procedure concerned and that goods entered to the procedure are disposed of/discharged in a timely manner
- considering requests to extend the throughput period for processing/use and informing the authorisation holder
- considering applications to invalidate entries made in error and, if acceptable, informing the trader that he may arrange for the substitute entry to be made (or, whilst the facility exists, forwarding the substitute entry to the PCA/NCH for Customs Input Entry (CIE) to CHIEF.
- ensuring consistency and equity of treatment for all entries to the special procedure
- ensuring any restrictions concerning use of special procedures with an authorisation by declaration are monitored
- maintaining a database of precedents
- identifying weaknesses and concerns.
For authorisations by declaration the supervising office contact details will be the same as for the authorising office see SPE02040.