Holder of the procedure
Also called: holder of the authorisation · rejim hak sahibi
The person who lodges the declaration for a special procedure, or to whom the rights and obligations of that procedure have been transferred. The holder must meet the conditions of the procedure and discharge it, for example by re-exporting or releasing the goods.
In practice
If the holder cannot account for goods placed under a special procedure, a customs debt arises in its name.
EU
Türkiye
UKRelated terms
- Special procedures
- The procedures other than release for free circulation and export: transit, storage (customs warehousing and free zones), specific use (temporary…
- Bill of discharge
- The statement the holder of an inward processing or end-use authorisation sends to customs to show how the goods placed under the procedure were used…
- Customs debt
- The legal obligation to pay import or export duty on specific goods. It arises at the moment a declaration is accepted for release for free…
- Customs authorisation
- A decision by customs, usually on application, that allows a person to use a simplification, special procedure, guarantee arrangement or other…