Article 24 Compliance(Article 39(a) of the Code)
United Kingdom
The criterion laid down in Article 39(a) of the Code shall be considered to be fulfilled if,
there is no decision taken by an administrative or judicial authority concluding that one of the persons described in point (b) has committed, over the last three years, a serious or repeated infringements of customs legislation or taxation rules in relation to his-her economic activity; and
none of the following persons has a record of serious criminal offence in relation to his/her economic activity including the applicant’s economic activity, where applicable:
- (i)
the applicant,
- (ii)
the employee(s) in charge of the applicant’s customs matters, and
- (iii)
the person(s) in charge of the applicant or exercising control over its management.
However, the criterion referred to in Article 39(a) of the Code may be considered to be fulfilled where the customs authority competent to take the decision F2(namely, in this Regulation, the Commissioners for Her Majesty's Revenue and Customs) considers an infringement to be of minor importance, in relation to the number or size of the related operations, and the customs authority has no doubt as to the good faith of the applicant.
Where the person referred to in paragraph 1(b) (iii), other than the applicant is established or has his/her residence in a third country, the customs authority competent to take the decision shall assess the fulfilment of the criterion referred to in Article 39(a) of the Code on the basis of the records and information that are available to it.
Where the applicant has been established for less than 3 years, the customs authority competent to take the decision shall assess the fulfilment of the criterion referred to in Article 39(a) of the Code on the basis of the records and information that are available to it.
Annotations
Textual amendments
- F1
- F2
Words in Art. 24(2) inserted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 5(3)(b); 2020 c. 1, Sch. 5 para. 1(1)
- F3