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PART IU.K.GENERAL IMPLEMENTING PROVISIONS

TITLE IVU.K.ORIGIN OF GOODS

[F1CHAPTER 2 U.K. Preferential origin

Section 2 U.K. [F2Beneficiary countries or territories to which preferential tariff measures adopted unilaterally by the Community for certain countries or territories apply]

Subsection 2 U.K. Proof of origin
(b) U.K. INVOICE DECLARATION
Article 117 U.K.

1. The customs authorities in the Community may authorise any exporter, hereinafter referred to as an approved exporter , who makes frequent shipments of products originating in the Community within the meaning of Article 98(2), and who offers, to the satisfaction of the customs authorities, all guarantees necessary to verify the originating status of the products as well as the fulfilment of the other requirements of this section, to make out invoice declarations, irrespective of the value of the products concerned.

2. The customs authorities may grant the status of approved exporter subject to any conditions which they consider appropriate.

3. The customs authorities shall assign the approved exporter a customs authorisation number which shall appear on the invoice declaration.

4. The customs authorities shall monitor the use of the authorisation by the approved exporter.

5. The customs authorities may withdraw the authorisation at any time. They shall do so where the approved exporter no longer offers the guarantees referred to in paragraph 1, does not fulfil the conditions referred to in paragraph 2, or otherwise makes improper use of the authorisation.]