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).
See section 3(3)(a) of the Act.