# Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast), Article 185: Self-assessment

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

1. Customs authorities may, upon application, authorise an economic operator to carry out certain customs formalities which are to be carried out by the customs authorities, to determine the amount of import and export duty payable, and to perform certain controls under customs supervision.
2. The applicant for the authorisation referred to in paragraph 1 shall be an authorised economic operator for customs simplifications.

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Source: https://www.legislation.gov.uk/eur/2013/952/article/185 (the official version)
Page: https://openlegislation.uk/eu-regulation-2013-952/article-185
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.