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Regulation 32 Persons authorised to use the simplified export declaration processI1I2

United Kingdom

(1)

A person (“an authorised declarant”) may use the simplified export declaration process if authorised to do so by HMRC.

(2)

The eligibility criteria to be so authorised are that the person—

(a)

meets the criteria which apply to be approved as an authorised economic operator M1, as if reference to suitability to be an authorised economic operator F1in regulation 93(1)(c) and (d) of CIDEER 2018 were a reference to suitability to be an authorised declarant; and

(b)

demonstrates to an HMRC officer that appropriate procedures are in place such that the person can use the simplified export declaration process competently.

(3)

HMRC may give a notice setting out appropriate procedures for the purposes of paragraph (2)(b).

(4)

A person who is an authorised economic operator may be authorised as an authorised declarant even if the person does not meet the eligibility criterion in paragraph (2)(b).

(5)

An authorisation may be given in respect of an export declaration which—

(a)

is identified in the authorisation, or

(b)

is to be made within a period identified in the authorisation.

(6)

The simplified export declaration process must be used in compliance with any conditions contained in the authorisation.

(7)

The simplified export declaration process may not be used by a Customs agent M2 in respect of an export declaration where—

(a)

the principal of the agent is an authorised declarant;

(b)

the agent is not an authorised declarant; and

(c)

the agent intends to act as an indirect agent on behalf of the principal in making the export declaration.

Annotations

Textual amendments

F1

Words in reg. 32(2)(a) inserted (1.10.2020) by The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/967), regs. 1(3), 8(2)

Marginal citations

M1

See regulation 93 (eligibility criteria for authorised economic operators) of CIDEER 2018 which applies to these Regulations due to Part 8.

M2

See, in relation to Customs agents and indirect agents, section 21 of the Act.

Commencement

I1

Reg. 32 in force at 22.2.2019 for specified purposes, see reg. 1(3)(c)

I2

Reg. 32 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

Notes on Part 4

Modifications

C1

Pt. 4 applied (with modifications) (22.2.2019 for specified purposes, 31.12.2020 in so far as not already in force) by S.I. 2018/1249, reg. 13A (as inserted by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(4), 60(3); S.I. 2020/1643, reg. 2, Sch.)