TITLE V U.K. GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS

CHAPTER 2 U.K. Placing goods under a customs procedure

Section 3 U.K. Simplified customs declarations

Article 166 U.K. Simplified declaration

1. The customs authorities may accept that a person has goods placed under a customs procedure on the basis of a simplified declaration which may omit certain of the particulars referred to in Article 162 or the supporting documents referred to in Article 163.

2. The regular use of a simplified declaration referred to in paragraph 1 shall be subject to an authorisation from the customs authorities.