L 102/80
EN
Official Journal of the European Union
17.4.2023
8.
Records on goods movements into Northern Ireland should either be integrated in the accounting system or, when held separately, there should be a possibility to allow for cross checks between records relating to purchases, sales, stock control and movement of goods.
9.
The authorised trader shall provide the competent authority with electronic and/or physical access, upon request, to the records referred to in point 8 in a suitable format.
10.
The authorised trader is obliged to inform the competent UK authorities whenever compliance difficulties are discovered as well as any factor arising after the decision to grant the authorised trader status which might influence its continuation or content.
Internal instructions should be in place to ensure that relevant staff are aware of how to inform the competent authority of such compliance difficulties.
11.
Where authorised traders are handling prohibited and restricted goods, there should be appropriate procedures in place for the handling of those goods in accordance with relevant legislation.
12.
An authorised trader needs to have evidence relating to their customers to ensure that they can make accurate assessments in respect of goods moved under this scheme.
Measures must be in place to ensure that any goods moved under this scheme are only to be sold or used if in accordance with this Joint Committee Decision.
The authorised trader will be obliged to maintain an ongoing understanding of the business operations of new and existing clients, sufficient to ensure compliance with the criteria laid down for a trusted trader in this Joint Committee Decision.
The following are examples of scenarios in which an authorised trader who is not responsible for the end destination of the goods could move goods under the scheme: (a) a written and signed declaration from the customer stating that the goods will remain in Northern Ireland; (b) evidence that the customer only makes retail sales for final use or end-consumption in the UK from a physical outlet in Northern Ireland; (c) evidence that the customer only sells goods that will be for final use by end-consumers in the UK and are delivered within the UK; (d) commercial contracts and purchase orders showing that goods will be for final use in the UK; (e) evidence that the sale is of a good to be permanently installed within the UK.
Article 11(1)(d)
13.
The criterion laid down in Article 11(1)(d) of this Decision shall be considered to be fulfilled where the competent authority checks that the applicant complies in particular with the following: (a) the applicant is not subject to bankruptcy proceedings; (b) during the last three years preceding the submission of the application, the applicant has fulfilled their financial obligations regarding payments of customs duties and all other duties, taxes or charges which are collected on or in connection with the import or export of goods; (c) the applicant demonstrates on the basis of the records and information available for the last three years preceding the submission of the application that they have sufficient financial standing to meet their obligations and fulfil their commitments having regard to the type and volume of the business activity.
14.
If the applicant has been established for less than three years, their financial solvency shall be checked on the basis of records and information that are available.