32.—(1) A person (“an authorised declarant”) may use the simplified export declaration process if authorised to do so by HMRC.
(2) 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(1), as if reference to suitability to be an authorised economic operator were a reference to suitability to be an authorised declarant; and
(b)demonstrates to an HMRC officer that appropriate procedures are in place such that the person can use the simplified export declaration process competently.
(3) HMRC may give a notice setting out appropriate procedures for the purposes of paragraph (2)(b).
(4) A person who is an authorised economic operator may be authorised as an authorised declarant even if the person does not meet the eligibility criterion in paragraph (2)(b).
(5) An authorisation may be given in respect of an export declaration which—
(a)is identified in the authorisation, or
(b)is to be made within a period identified in the authorisation.
(6) The simplified export declaration process must be used in compliance with any conditions contained in the authorisation.
(7) The simplified export declaration process may not be used by a Customs agent(2) in respect of an export declaration where—
(a)the principal of the agent is an authorised declarant;
(b)the agent is not an authorised declarant; and
(c)the agent intends to act as an indirect agent on behalf of the principal in making the export declaration.
See regulation 93 (eligibility criteria for authorised economic operators) of CIDEER 2018 which applies to these Regulations due to Part 8.
See, in relation to Customs agents and indirect agents, section 21 of the Act.