Self-assessment
Also called: öz değerlendirme
A UCC simplification under which an authorised operator carries out certain customs formalities itself, such as calculating the duties due and performing some controls under customs supervision. It requires a high level of control of operations and is granted only to a small number of traders.
In practice
Self-assessment can reduce the involvement of customs in each consignment, but it moves the burden of proof and record-keeping to the operator.
EU
UKRelated terms
- 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…
- Entry in the declarant's records
- An authorised simplification in which goods are released on the basis of an entry in the trader's own records, with customs having access to the data…
- Centralised clearance
- An authorisation allowing a trader to lodge declarations at the customs office where it is established while goods are presented at another office,…
- Customs authorisation
- A decision by customs, usually on application, that allows a person to use a simplification, special procedure, guarantee arrangement or other…