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What is Authorised OperatorTax Definition:-
A trader authorised by HM Customs and Excise to operate one or more simplified export procedures [Simplified Declaration Procedure (SDP) and Local Clearance Procedure (LCP)] and/or a Designated Export Place (DEP). It also includes an exporter or third party allowed to make full export declarations to the Customs Handling of Import and Export Freight (CHIEF) system.
© Crown Copyright. Material taken from HM Revenue & Customs. Reproduced under the terms and conditions of the Click-Use Licence.
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Term created / updated 2006-11-24 15:39:58
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