Customs authorisation
Also called: customs decision · izin
A decision by customs, usually on application, that allows a person to use a simplification, special procedure, guarantee arrangement or other facility. It states conditions, the scope of goods and premises, and obligations such as record keeping and reporting.
In practice
Operating outside the conditions of an authorisation can result in its suspension and in duty being claimed on the affected goods.
Related terms
- Holder of the procedure
- The person who lodges the declaration for a special procedure, or to whom the rights and obligations of that procedure have been transferred. The…
- Authorised Economic Operator
- A status granted by customs to operators that meet criteria on compliance, record-keeping, financial solvency and, for the security type, safety…
- Special procedures
- The procedures other than release for free circulation and export: transit, storage (customs warehousing and free zones), specific use (temporary…
- Simplified declaration
- A declaration lodged with fewer data elements or documents than a standard declaration, followed later by a supplementary declaration with the full…