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Regulation 31 Persons authorised to use the simplified Customs declaration processC1I1I2

United Kingdom

(1)

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

(2)

Subject to F1paragraph (4), the eligibility criteria to be so authorised are that F2...—

(a)

F3the person meets the criteria which apply to be approved as an authorised economic operator as provided by F4regulation 93(1)(c) F5, (d), (f) and (g), as if reference to suitability to be an authorised economic operator were a reference to suitability to be an authorised declarant;

(b)

F6the person demonstrates to an HMRC officer that appropriate procedures are in place such that the person can use the simplified Customs declaration process competently; F7and

F8(c)

the person—

(i)

has in place, as appropriate to the authorisation sought, a single guarantee or comprehensive guarantee; or

(ii)

is approved to defer payment of a liability to import duty in accordance with regulation 43.

F9(d)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)

HMRC may publish 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).

F10(4A)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)

An authorisation may be given in respect of—

(a)

a Customs declaration to be made which is identified in the authorisation; or

(b)

Customs declarations of a type, and to be made within a period, which are identified in the authorisation.

(6)

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

(7)

The simplified Customs declaration process may not be used by a Customs agent M1 in respect of a Customs declaration where—

C2(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 Customs declaration.

F11(8)

A Customs agent may use the simplified Customs declaration process if—

(a)

the agent is an authorised declarant;

(b)

the agent intends to act as a direct agent on behalf of the principal of the agent in making the Customs declaration; and

C3(c)

the principal is established in the United Kingdom.

Annotations

Textual amendments

F1

Words in reg. 31(2) substituted (29.10.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 3(6)(a)(i)(aa)

F2

Words in reg. 31(2) omitted (29.10.2020) by virtue of The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 3(6)(a)(i)(bb)

F3

Words in reg. 31(2)(a) inserted (29.10.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 3(6)(a)(ii)

F4

Words in reg. 31(2) substituted (1.10.2020) by The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/967), regs. 1(3), 7(4)

F5

Words in reg. 31(2)(a) substituted (30.9.2024) by The Customs (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/194), regs. 1, 2(2)

F6

Words in reg. 31(2)(b) inserted (29.10.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 3(6)(a)(iii)(aa)

F7

Word in reg. 31(2)(b) inserted (29.10.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 3(6)(a)(iii)(bb)

F8

Reg. 31(2)(c) substituted (29.10.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 3(6)(a)(iv)

F9

Reg. 31(2)(d) omitted (29.10.2020) by virtue of The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 3(6)(a)(v)

F10

Reg. 31(4A) omitted (29.10.2020) by virtue of The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 3(6)(b)

F11

Reg. 31(8) inserted (21.3.2019 for specified purposes, 31.12.2020 in so far as not already in force) by The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2)(4)(a), 9(2)(d); S.I. 2020/1643, reg. 2, Sch.

Marginal citations

M1

For Customs agents and indirect agents, see section 21 of the Act.

Modifications

C1

Pts. 1-10 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 32; S.I. 2020/1643, reg. 2, Sch.

C2

Reg. 31(7)(a) revocation of earlier affecting provision S.I. 2019/326, reg. 9(2)(c) (29.10.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 6(2)(b)

C3

Reg. 31(8)(c) modified (31.12.2020) by S.I. 2019/385, reg. 5(6C) (as inserted by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 8(2)(a); S.I. 2020/1643, reg. 2, Sch.)

Commencement

I1

Reg. 31 in force at 2.1.2019 for specified purposes, see reg. 1(4)(b)

I2

Reg. 31 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

Notes on Chapter 3

Modifications

C1

Pt. 4 Ch. 3 s. 3 revocation of earlier affecting provision S.I. 2019/326, reg. 9(2)(c) (29.10.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 6(2)(f)