OpenLegislation

Regulation 37 Persons authorised to use the EIDR procedureC1I1I2

United Kingdom

(1)

A person F1(“an authorised EIDR declarant”) may F2... use the EIDR procedure if authorised to do so by HMRC.

F3(1A)

Use of the EIDR procedure by an authorised EIDR declarant is to be treated as a transitional simplified Customs declaration for the purposes of regulation 29C(1)(a) where—

(a)

the authorised EIDR declarant is an eligible person for the purposes of section A1; F4and

(b)

the declaration is not of a type excluded from the transitional EIDR procedure by virtue of regulation 29C(4)F5...

F6(c)

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

F7(2)

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

(3)

F8 ...The eligibility criteria to be so authorised are that ...—

F9(a)

F10the person meets the criteria which apply to be approved as an authorised economic operator as provided by regulation 93(1)(c), (d), (e) F11, (f) and (g), as if reference to suitability to be an authorised economic operator were a reference to suitability to be an authorised EIDR declarant; F12and

F13(b)

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.

F14(c)

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

F15(3A)

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

(4)

The authorisation as an authorised EIDR declarant must identify any conditions which apply in respect of using the EIDR procedure, which may include—

(a)

whether or not notification to HMRC is required when a Customs declaration has been made using the procedure; or

(b)

a requirement to provide information to the operator of a temporary storage facility such that the operator can determine when the chargeable goods which are the subject of a Customs declaration cease to be subject to the control of an HMRC officer under paragraph 1(2) of Schedule 1 to the Act.

(5)

An authorised EIDR declarant must, when required to do so by an HMRC officer—

(a)

allow access by the officer to the EIDR electronic system operated by the declarant; or

(b)

provide to the officer from that system such information,

as the officer reasonably requires in order to verify EIDR records or records showing whether or not any goods have been imported which are subject to a prohibition or restriction on import imposed under an enactment.

(6)

Where paragraph (5) applies, the chargeable goods to which the records relate are not discharged from the Customs procedure until—

(a)

the verification has occurred to the officer's satisfaction; or

(b)

the officer confirms the goods are discharged notwithstanding that such verification has not occurred.

F16(7)

A Customs agent may use the EIDR procedure if—

(a)

the agent is an authorised EIDR 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

C2(c)

the principal is established in the United Kingdom.

Annotations

Textual amendments

F1

Words in reg. 37(1) 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(4)(a)(i); S.I. 2020/1643, reg. 2, Sch.

F2

Word in reg. 37(1) omitted (21.3.2019 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2)(4)(a), 9(4)(a)(ii); S.I. 2020/1643, reg. 2, Sch.

F3

Reg. 37(1A) inserted (31.12.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(2), 3(7)(a); S.I. 2020/1643, reg. 2, Sch.

F4

Word in reg. 37(1A)(a) inserted (1.1.2022) by The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1444), regs. 1(3), 2(3)(a)

F5

Word in reg. 37(1A)(b) omitted (1.1.2022) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1444), regs. 1(3), 2(3)(b)

F6

Reg. 37(1A)(c) omitted (1.1.2022) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1444), regs. 1(3), 2(3)(c)

F7

Reg. 37(2) omitted (21.3.2019 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2)(4)(a), 9(4)(b); S.I. 2020/1643, reg. 2, Sch.

F8

Words in reg. 37(3) omitted (29.10.2020) by virtue of The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 3(7)(b)(i)

F9

Word in reg. 37(3)(a) omitted (21.3.2019 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2)(4)(a), 9(4)(c)(ii); S.I. 2020/1643, reg. 2, Sch.

F10

Words in reg. 37(3)(a) inserted (29.10.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 3(7)(b)(ii)(aa)

F11

Word in reg. 37(3)(a) inserted (30.9.2024) by The Customs (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/194), regs. 1, 2(3)

F12

Word in reg. 37(3)(a) inserted (29.10.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 3(7)(b)(ii)(bb)

F13

Reg. 37(3)(b) substituted (29.10.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 3(7)(b)(iii)

F14

Reg. 37(3)(c) omitted (29.10.2020) by virtue of The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 3(7)(b)(iv)

F15

Reg. 37(3A) omitted (29.10.2020) by virtue of The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 3(7)(c)

F16

Reg. 37(7) 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(4)(e) (as amended (29.10.2020) by S.I. 2020/1088, regs. 1(3), 6(2)(e)); S.I. 2020/1643, reg. 2, Sch.

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. 37(7)(c) modified (31.12.2020) by S.I. 2019/385, reg. 5(6D) (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. 37 in force at 2.1.2019 for specified purposes, see reg. 1(4)(b)

I2

Reg. 37 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)