Section 109: Customs Simplification Authorised Economic Operator

A customs Simplification Authorised Economic Operator may be authorised by the Service to use the following special procedures -
a release of goods from customs control on the provision of minimum information necessary to identify the goods and permit subsequent completion of a goods declaration;
b clearance of good at the declarant's premises;
c use of single goods declaration for all imports or exports during a given time period when goods are imported and exported frequently by the same person;
d use of commercial records to self-assess duty, excise tax, other tax and fee liability and to ensure compliance with other customs requirements;
e lodgment of goods declarations by means of entries in the records of the authorised economic operator; and
f other simplified procedures that may be authorised by the Service.