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What is Authorised Operator

Tax 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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