Chapter CAA07280

CourtHM Revenue & Customs
Published date09 March 2016
Record NumberCAA07280

This is a new facilitation introduced by the Code, therefore all criteria will need to be evidenced by the applicant.

Generic Criteria, mapped against AEO standards UK Explanation of the criteria Required Y/N Legal Basis for criteria
Compliance History of Applicants
The absence of any serious infringement or repeated infringements of customs legislation and taxation rules, including no record of serious criminal offences relating to the economic activity of the applicant by any of the following persons: Demonstrate a good compliance history in customs and other taxation areas including the absence of serious or repeated irregularities or criminal offences (including the legal entity and any company officials). Y A. 233(4)(d) Code
DA A.191
The criterion referred to above shall be considered as fulfilled where the decision-taking customs authority considers any infringement to be of negligible importance, in relation to the number or size of the related operations, and not such as to create doubts concerning the good faith of the applicant. Customs may consider applications from companies with a past history of non-compliance where these are deemed to have a negligible impact on the procedure applied for. Y A. 233(4)(d) Code
DA A.191
Management of customs operations, including internal controls and record keeping
The demonstration by the applicant of a high level of control of his or her operations and of the flow of goods, by means of a system of managing commercial and, where appropriate, transport records, which allows appropriate customs controls Effective internal controls to manage customs processes and regimes including the maintenance of appropriate documents and records. Y A. 233(4)(d) Code
DA A.191
Maintain an accounting system which is consistent with the generally accepted accounting principles applied in the Member State where the accounts are held and which will allow audit-based customs control. Records kept for customs purposes shall be integrated in the applicant’s accounting system or, at least allow the cross check of information with the accounting system and in such a way enabling all relevant information to be made available. The accounting system shall maintain a historical record of data that provides an audit trail from the moment the data enters the file; Clear audit trails of the

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