SCHEDULE 1The common transit procedure
PART 1Common transit procedures that start outside F1Great Britain
End of the common transit procedure in F2Great Britain (2): goods received by an authorised consigneeI16
1
Upon application, HMRC may authorise the following simplification regarding the end of the common transit procedure in F3Great Britain, namely the status of “authorised consignee”, allowing the holder of the authorisation to receive goods moved under the common transit procedure at an authorised place F4which is approved as a temporary storage facility to end the procedure under paragraph 4(3).
2
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;
F5aa
in the opinion of an officer of Revenue and Customs, the applicant’s financial standing makes the applicant suitable to be an authorised consignee;
b
the applicant will regularly receive goods subject to the common transit procedure;
c
the applicant, and any director or senior employee of the applicant, have not been involved in a breach of an obligation relating to tax or a Customs obligation, which in the opinion of an officer of Revenue and Customs is—
i
a serious breach having regard to the circumstances and nature of any breach and the number of any breaches; and
ii
relevant to the suitability of the applicant to be an authorised consignee;
d
the applicant, and any director or senior employee of the applicant, have no criminal convictions which in the opinion of an officer of Revenue and Customs are—
i
serious having regard to the type of conviction; and
ii
relevant to the suitability of the applicant to be an authorised consignee;
e
the applicant maintains a logistical system and records that identify the movement of, and transactions in, chargeable goods and domestic goods and facilitate compliance with Customs obligations;
f
the applicant meets any professional standards of competence stipulated in a public notice or, in the opinion of an officer of Revenue and Customs, the applicant's practical experience makes the applicant suitable to be an authorised consignee;
g
the applicant must be able to comply with any condition additional to paragraphs (a) to (f) which HMRC consider will be a justified condition of the authorisation if granted.
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.
Words in Sch. 1 Pt. 1 heading substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(a); S.I. 2020/1643, reg. 2, Sch.