18.—(1) HMRC may authorise the simplification in sub-paragraph (4), (5), (7) or (8) regarding the common transit procedure or the end of that procedure.
(2) In each case, the authorisation may be granted to an applicant fulfilling the following conditions, but only if HMRC consider that they will be able to exercise control of the goods subject to the common transit procedure without introducing administrative measures disproportionate to the requirements of the person concerned—
(a)the applicant must be established in the United Kingdom;
(b)the applicant will regularly use the common transit procedure;
(c)identical conditions to those described in sub-paragraphs (c) to (g) of paragraph 6(2) (and not restricted to authorised consignees) are fulfilled in relation to the applicant.
(3) For the purposes of sub-paragraph (2)(a), the applicant is established in the United Kingdom—
(a)in the case of an individual, where the individual is resident in the United Kingdom; or
(b)in any other case, where the applicant—
(i)has a registered office in the United Kingdom; or
(ii)has a permanent place in the United Kingdom from which the applicant carries out activities for which the applicant is constituted to perform.
(4) Authorisation as an “authorised consignor” allows the holder of the authorisation to declare goods for the common transit procedure without presenting them to HMRC.
Such authorisation must only be granted to an applicant who is authorised in accordance with regulations under TCTA, Schedule 6, paragraphs 6 to 9 to provide a comprehensive guarantee, or to use a guarantee waiver if approved by HMRC under paragraph 64(10).
(5) Authorisation, in the case of air transport, to use an electronic transport document as a declaration for the common transit procedure, provided it contains the particulars of such declaration and those particulars are available to HMRC and the customs authority for the place of destination to allow the customs control of the goods and the discharge of the procedure.
(6) The authorisation in sub-paragraph (5) must only be granted where—
(a)HMRC have consulted the customs authority for the airport of destination and have received no notification from that authority, within 45 days from the communication, that the applicant does not fulfil one or more of the conditions for granting the authorisation;
(b)the applicant operates a significant number of flights between common transit state airports; and
(c)the applicant demonstrates the ability to ensure that the particulars of the electronic transport document are available to HMRC for the airport of departure, and to the customs office of destination for the airport of destination, and that those particulars are the same.
(7) Authorisation to use seals of a special type as set out in the application, where sealing is required to ensure the identification of the goods subject to the common transit procedure.
(8) Authorisation for the status of “authorised consignee”, allowing the holder of the authorisation to receive goods moved under the common transit procedure at an authorised place to end the procedure under paragraph 29(4).
This status must only be granted to applicants who will regularly receive goods subject to the common transit procedure.