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Taxation (Cross-border Trade) Act 2018

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22Authorised economic operators

(1)HMRC Commissioners may by regulations make provision—

(a)disapplying or simplifying specified requirements made by or under this Part in relation to things required or authorised to be done by authorised economic operators, or

(b)requiring HMRC to have regard to the status of a person as an authorised economic operator when considering whether or not, or how, to exercise any power or other function for the purposes of this Part.

(2)For this purpose “authorised economic operators” means persons authorised in accordance with provision made by or under the regulations.

(3)Regulations under this section may (for example)—

(a)specify the criteria to be applied in determining whether or not any person should be an authorised economic operator,

(b)specify those criteria by reference to professional standards of competence (as set by any specified person) or by reference to anything else (including the judgment of any person as to suitability),

(c)make provision for a person’s status as an authorised economic operator to be subject to compliance with conditions specified in the regulations or in the authorisation, and

(d)establish different classes of authorised economic operator.

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