This is the original version (as it was originally made).
36.—(1) “EIDR procedure” means to make a simplified Customs declaration by way of entering into an EIDR electronic system—
(a)the declaration;
(b)the information required to be contained in the declaration; and
(c)the documents required to accompany the declaration.
(2) But no simplified Customs declaration may be made using the EIDR procedure in respect of—
(a)a declaration for a storage procedure;
(b)a declaration for a transit procedure;
(c)a declaration for the free-circulation procedure(1) where, were the declaration made and the goods to which it would have related were discharged from the procedure, the goods would be subject to the suspension of excise duty; or
(d)a Customs declaration which also is required to constitute an entry summary declaration.
(3) In paragraph (1), “EIDR electronic system” means an electronic system which is—
(a)operated by the person making the Customs declaration; and
(b)used for keeping and maintaining records (“EIDR records”) of the matters in sub-paragraphs (a) to (c) of paragraph (1).
37.—(1) A person may only use the EIDR procedure if authorised to do so by HMRC.
(2) A person to whom paragraph (1) applies is “an authorised EIDR declarant”.
(3) The eligibility criteria to be so authorised are that the person—
(a)meets the criteria which apply to be approved as an authorised economic operator as provided by regulation 93(1)(c), (d), (e) and (g), as if reference to suitability to be an authorised economic operator were a reference to suitability to be an authorised EIDR declarant; and
(b)has in place, as appropriate to the authorisation sought, a single guarantee or comprehensive guarantee.
(4) The authorisation as an authorised EIDR declarant must identify any conditions which apply in respect of using the EIDR procedure, which may include—
(a)whether or not notification to HMRC is required when a Customs declaration has been made using the procedure; or
(b)a requirement to provide information to the operator of a temporary storage facility such that the operator can determine when the chargeable goods which are the subject of a Customs declaration cease to be subject to the control of an HMRC officer under paragraph 1(2) of Schedule 1 to the Act.
(5) An authorised EIDR declarant must, when required to do so by an HMRC officer—
(a)allow access by the officer to the EIDR electronic system operated by the declarant; or
(b)provide to the officer from that system such information,
as the officer reasonably requires in order to verify EIDR records or records showing whether or not any goods have been imported which are subject to a prohibition or restriction on import imposed under an enactment.
(6) Where paragraph (5) applies, the chargeable goods to which the records relate are not discharged from the Customs procedure until—
(a)the verification has occurred to the officer’s satisfaction; or
(b)the officer confirms the goods are discharged notwithstanding that such verification has not occurred.
See section 3(3)(a) of the Act.
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