# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 37: Persons authorised to use the EIDR procedure

Extent: E+W+S+N.I.

(1) A person (“an authorised EIDR declarant”) may ... use the EIDR procedure if authorised to do so by HMRC.
(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; and
(b) the declaration is not of a type excluded from the transitional EIDR procedure by virtue of regulation 29C(4)...
(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) ...The eligibility criteria to be so authorised are that ...—
(a) the person meets the criteria which apply to be approved as an authorised economic operator as provided by regulation 93(1)(c), (d), (e) , (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; and
(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.
(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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.
(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
(c) the principal is established in the United Kingdom.

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/37 (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-37
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.