- Eligibility criteria include being established in the UK and having a good customs compliance record
- Applicants must show how they will identify and report errors after submitting declarations
- Procedures must ensure no import of prohibited or restricted goods
- Businesses must maintain accurate records for import, export, and VAT purposes for 6 years
- Conditions in the authorisation letter must be followed, and HMRC must be informed of any changes
- Authorisation can be withdrawn if conditions are not met
- BIRDS cannot be used for goods subject to excise duty, banned or restricted items, items moved under the Universal Postal Convention, or items over £135 in value
- Traders must disclose any civil penalties or criminal actions from the last 3 years
Source: gov.uk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
