Regulation 85A Authorisations not requiring an application but subject to revocationF1
Subject to the provisions of paragraphs (3) and (8), any person may, without prior application for approval under this Part—
apply Part 1 of the transitional EIDR simplified Customs declaration process in regulation 29C(1)(a);
apply the UK continental shelf simplified import procedure in regulation 26G; or
disregard the additional notification of importation requirements at regulation 4(6C) applying to a “high risk person” in sub-paragraph (a) (but without prejudice to sub-paragraph (b)) to that regulation.
A person is an “eligible person” for the purpose of each of the provisions in F2paragraph (1)(a), (b) and (c) if the person is not subject to a notice given by an HMRC officer under paragraph (3) in relation to that provision.
An HMRC officer may give a notice to a person in relation to a provision in F3paragraph (1)(a), (b) and (c) if, in the opinion of the officer, the person ought not to be regarded as a fit and proper person for the purposes of that provision.
In determining whether to give a notice under paragraph (3) the HMRC officer may take into account—
whether the person, and any related persons (within the meaning of regulation 128) of that person, have been involved in a breach of an obligation relating to tax or a Customs obligation, which in the opinion of an HMRC officer is—
a serious breach having regard to the circumstances and nature of any breach and the number or breaches; and
relevant to the suitability of that person to be an eligible person; and
any other matters as are specified in a notice published by HMRC.
A person is subject to a notice given by an HMRC officer under paragraph (3) from the time and date specified in the notice in relation to any importation of goods after that time.
The time and date specified for the purposes of paragraph (5) must not be—
in a case where an HMRC officer is satisfied that the notice is received by the eligible person at the time it is given, earlier than the time the notice is given; or
in all other cases, less than 72 hours after the notice is given.
A decision by an HMRC officer that a person ought not to be regarded as a fit and proper person for the purposes of a provision in F4paragraph (1)(a), (b) and (c) is to be treated—
as a relevant decision for the F5purposes of Chapter 2 of Part 1 of the Finance Act 1994 (reviews and appeals); and
as an ancillary matter for the purposes of section 16 of that Act (powers of appeal tribunal).
A person who has been given a notice under paragraph (3) may make an application for approval under this Part to be treated as an “eligible person” (and not a “high risk person”) in relation to that provision, provided no such application may be made within one year of the date of the notice.
Annotations
Textual amendments
- F1
Reg. 85A inserted (13.6.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 2(15)
- F2
Words in reg. 85A(2) substituted (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 4(13)(a)
- F3
Words in reg. 85A(3) substituted (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 4(13)(a)
- F4
Words in reg. 85A(7) substituted (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 4(13)(a)
- F5
Word in reg. 85A(7)(a) substituted (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 4(13)(b)
Notes on Part 9
Modifications
- C1
Pt. 9 modified (2.1.2019) by The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249), regs. 1(3)(c), 3 (with reg. 8)
- C2
Pt. 9 applied (with modifications) (22.2.2019 for specified purposes) by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(3)(d), 59(1)
- C3
Pt. 9 modified (1.10.2020 for specified purposes, 31.12.2020 in so far as not already in force) by The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/967), regs. 1(2)(4)(b), 3(2); S.I. 2020/1643, reg. 2, Sch.
- C4
Pt. 9 modified (31.12.2020) by The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249), regs. 1(2), 42(4); S.I. 2020/1643, reg. 2, Sch.
- C5
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.
- C6
Pt. 9 applied (with modifications) (22.2.2019 for specified purposes, 31.12.2020 in so far as not already in force) by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(3)(d), 59(1); S.I. 2020/1643, reg. 2, Sch.