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Simplified Procedures

Self-Assessment Questionnaire
This self-assessment questionnaire is designed to help you ensure that you are confident
your business can meet the relevant qualifying conditions and criteria before you submit
an application for simplified procedures.
You should not submit an application for simplified procedures until all of your relevant
procedures are documented and available for inspection. In this regard you should create
a tabulated folder of your procedures cross-referencing it with the relevant questions in
this self-assessment questionnaire. It may be the case that some of your responses will
simply be cross-references to sections in your procedures.
When you have completed this self-assessment questionnaire and compiled your
documentation you should submit the application form to the Simplified Procedures Unit in
Customs Division in Nenagh.
The self-assessment questionnaire and documentation should also be submitted at this
stage. Your local Revenue official will visit your premises to verify the information in your
questionnaire and to conduct a physical inspection.
If you have any questions or queries on the process or on this questionnaire you can
contact your local Revenue official or contact the Simplified Procedures Unit in Nenagh
contact details below.
Summary of Application Procedure
1. Complete the self-assessment questionnaire, create a tabulated folder of your relevant
document procedures and retain it in your premises.
2. Complete the application form, compile the accompanying annexes and submit to the
Simplified Procedures Unit in Nenagh along with the self-assessment questionnaire.
3. Following acceptance of your application you will be contacted by your local Revenue
official, who will request your documented procedures.
4. Your local Revenue official will visit you to review your procedures and conduct a
physical examination of your premises.
Applicants should note that an application will automatically be rejected before
examination of any other criteria if:

the applicant has been convicted of a serious criminal offence linked to the
economic activity of the applicant or is subject to bankruptcy proceedings;

if the application is submitted within three years of the revocation of a simplified


procedures authorisation.

The conditions and criteria for simplified procedures will apply to all businesses regardless
of their size. However, the means to achieve compliance may vary and be in direct
relation to the size and complexity of the business and the type of goods handled.

The three qualifying criteria are as follows:


Customs Compliance
Accounting and Logistical System
Financial Solvency
Any person who is aggrieved by a written decision by the Revenue Commissioners or a
Revenue official in relation to a customs matter covered by EU customs legislation may
appeal such decision.
Contact Details
Tel:

067 63279/63286

Fax:

067 63405

Email:

simplified@revenue.ie

Address:

Simplified Procedures Unit


Customs Division
Revenue
Nenagh
Co. Tipperary

SIMPLIFIED PROCEDURES SELFASSESSMENT (IRELAND)


Section 1: General Trader Information
Sub-section 1.01

1.

Independently accredited standards/licenses/authorisations

Question
Provide a list of any independently accredited standards/licences/authorisations
to which you adhere and specify what control/audits these standards are
subject to.

Response:

Sub-section 1.02

1.

Volume of business

Question
Provide the annual turnover figure in the last three sets of completed annual
accounts. If a new business, state N/A.

Response:

2.

Question
Provide the annual net profit or loss figure in the last three sets of completed
annual accounts. If a new business, state N/A.

Response:

Sub-section 1.03

1.

Information on customs matters

Question
Provide a list of the main non-EU countries with which you trade.

Response:

2.

Question
Provide a copy of the documented procedures you use for classifying your
goods.

Response:

3.

Question
Do you import goods subject to tariff preferences? Yes/No
If yes, provide details of your arrangements for correctly claiming these.

Response:

4.

Question
Provide a copy of your documented procedures for issuing origin
certificates/invoice declarations (EUR 1 and ATR) at (re-) export.

Response:

5.

Question
Provide a copy of your documented procedures for determining the correct
value for duty and VAT (for both imports and (re-) exports).

Response:

6.

Question
Do you deal in goods subject to anti-dumping duties or countervailing duties?
Yes/No
If yes, provide details of the manufacturer(s) or countries outside the EU whose
goods are subject to the above duties.

Response:

Section 2:
Sub-section 2.01

Compliance Record

Compliance History

Article 14h(1): The record of compliance with customs requirements referred to in the first
indent of Article 5a(2) of the Code shall be considered as appropriate if over the last three
years preceding the submission of the application no serious infringement or repeated
infringements of customs rules have been committed by any of the following persons:
(a) the applicant;
(b) the persons in charge of the applicant company or exercising control over its
management;
(c) the person responsible in the applicant company for customs matters.

Question
1.

Possible reference to
International Recognised
Standards

Provide brief details of any customs


authorisation held or sought by your business,
which has been withdrawn, suspended or
refused in the last three years.

Response:

Question
2.

Possible reference to
International Recognised
Standards

Provide brief details of any compliance errors or


irregularities you have discovered in the last
three years.
If any of the above were discovered give details
of remedial action taken as a result.

Response:

Question
3.

Provide a copy of your documented procedures


for verifying the accuracy of customs
declarations including those submitted on your
behalf by a third party representative e.g.
Agent, forwarder etc.

Possible reference to
International Recognised
Standards
ISO 9001:2000
Section 6.2.2

Response:

Section 3: Accounting and Logistical


System
Sub-section 3.01

Audit trail

Article 14i (a): maintain an accounting system which is consistent with the generally
accepted accounting principles applied in the Member State where the accounts are held and
which will facilitate audit-based customs control;
Article 14i (b): allow the customs authority physical or electronic access to its customs and,
where appropriate, transport records;
Article 14i (c): have a logistical system which distinguishes between Community and nonCommunity goods;
Question
1.

Do you maintain a full audit trail of your


customs activities including pre-arrival and predeparture information? Yes/No

Possible reference to
International Recognised
Standards
ISO 9001:2000
Section 6.3

If yes, give details.


Response:

Sub-section 3.02

Accounting and logistical systems

Question
1.

What type of computer system(s) do you use for


your commercial and, if used, duty management
systems? e.g. mainframe, mini, PC network or
stand-alone PC.

Possible reference to
International Recognised
Standards
ISO 9001:2000
Section 6.3

Response:

Question
2.

Possible reference to
International Recognised
Standards

Do you have an accounting system that can


facilitate a customs inspection? Yes/No
If yes, give details.

Response:

Question
3.

What computer operating system do you run to


support the logistical/accounting operations of
your business?

Possible reference to
International Recognised
Standards
As at 3.02.1

Response:

Question
4.

Which accounting and logistics software


applications are used by your business?

Possible reference to
International Recognised
Standards
As at 3.02.1

Response:

Question
5.

Possible reference to
International Recognised
Standards

Are your accounting systems capable of


distinguishing between Community and nonCommunity goods?
If yes, give details.

Response:

Question
6.

Provide the name of the software supplier if the


applications used by your business include a
specific duty management and/or reporting
system.

Possible reference to
International Recognised
Standards
As at 3.02.1

Response:

Question
7.

Where are your computer activities undertaken?

Possible reference to
International Recognised
Standards
As at 3.02.1

Response:

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Sub-section 3.03

Internal control system

Article 14i (d): have an administrative organisation which corresponds to the type and size
of business and which is suitable for the management of the flow of goods, and have internal
controls capable of detecting illegal or irregular transactions;
Article 14i (e): where applicable, have satisfactory procedures in place for the handling of
licenses and authorisations connected to commercial policy measures or to trade in
agricultural products;
Question
1.

Provide a copy of your documented procedures


by which employees within the purchase,
storage, production and sale processes must
operate.

Possible reference to
International Recognised
Standards
ISO 9001:2000
Section 7.4

Response:

Question
2.

Possible reference to
International Recognised
Standards

Specify any current relevant independently


accredited recognised standards/certificates.

Response:

Question
3.

Have your internal control processes been


subject to any internal/external audit? Yes/No

Possible reference to
International Recognised
Standards
As at 3.03.1

If yes, please provide a copy of your most


recent audit report.
Response:

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Question
4.

Provide a copy of your documented procedures


to control your standing data.

Possible reference to
International Recognised
Standards
ISO 9001:2000
Section 7.4

Response:

Sub-section 3.04

Flow of goods

Question
1.

Provide a copy of your documented procedures


for the purchase and receipt of non-community
goods.

Possible reference to
International Recognised
Standards
ISO 9001:2000
Section 6.3

Response:

Question
2.

Provide a copy of the documented procedures


you use to control stock movement of goods.

Possible reference to
International Recognised
Standards
ISO 9001:2000
Section 6.3

Response:

12

Question
3.

Provide a copy of the documented procedures


you use to control your manufacturing
processes.

Possible reference to
International Recognised
Standards
ISO 9001:2000
Section 6.3

Response:

Question
4.

Provide a copy of the documented procedures


you use to control the delivery of goods from
stock to your non-EU customers

Possible reference to
International Recognised
Standards
ISO 9001:2000
Sections 6.3, 7.1

Response:

Question
5.

Possible reference to
International Recognised
Standards

Do you trade in goods that are subject to


economic trade licences e.g. textiles, agricultural
goods? Yes/No
If yes, provide a copy of your procedures for
administering the licences related to the import
and/or export of such goods.

Response:

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Sub-section 3.05

Archiving and protection of information

Article 14i (f): have satisfactory procedures in place for the archiving of the companys
records and information and for protection against the loss of information;
Question
1.

Provide a copy of your documented procedures


for back up, recovery, fallback, archiving and
retrieval of your business records.

Possible reference to
International Recognised
Standards
ISO 9001:2000
Section 6.3
ISO 17799
ISO 27000
ISO norm for standards in IT
security

Response:

Question
2.

Possible reference to
International Recognised
Standards

Where is your main server located?


Give details of how your main server is secured.

Response:

Sub-section 3.06

Compliance issues

Article 14i (g): ensure that employees are made aware of the need to inform the customs
authorities whenever compliance difficulties are discovered and establish suitable contacts to
inform the customs authorities of such occurrences;
Question
1.

Possible reference to
International Recognised
Standards

Provide a copy of your documented procedures


for identifying and disclosing irregularities/errors
to Customs or other regulatory authorities as
appropriate.

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Response:

Sub-section 3.07
Information security - protection of computer
systems and documentation
Article 14i (h): have appropriate information technology security measures in place to
protect the applicants computer system from unauthorised intrusion and to secure the
applicants documentation.
Question
1.

Provide a copy of your documented procedures


to protect your computer system against
unauthorised access.

Possible reference to
International Recognised
Standards
ISO 17799
ISO 27000

Response:

Question
2.

Possible reference to
International Recognised
Standards

Do you adhere to any independently accredited


recognised standards e.g. ISO in respect of
securing your computer system(s)? Yes/No
If yes, provide details.

Response:

15

Sub-section 3.08

Information security - document security

Question
1.

Provide a copy of the documented procedures


you use to control your document security.

Possible reference to
International Recognised
Standards
ISO 17799
ISO 27000

Response:

16

Section 4:

Financial Solvency

Sub-section 4.01
Article 14j (1): The condition relating to the financial solvency of the applicant referred to in
the third indent of Article 5a(2) of the Code shall be deemed to be met if his solvency can be
proven for the past three years.
For the purposes of this Article, financial solvency shall mean a good financial
standing which is sufficient to fulfil the commitments of the applicant, with due
regard to the characteristics of the type of the business activity.
(2) If the applicant has been established for less than three years, his financial solvency shall
be judged on the basis of records and information that are available.

1.

Question
Provide evidence of your financial solvency for the past 3 years e.g. a letter
from your auditors or an audited report, a copy of your finalised accounts (if
your accounts have not been audited), evidence from your bank or financial
institution.

Response:

2.

Question
If you are a newly established business provide all records and information in
relation to your financial status e.g. latest cash flow, balance sheet and profit
and loss forecasts approved by the directors/partners/sole proprietor.

Response:

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3.

Question
Is there anything you are aware of that could impact on your financial solvency
in the foreseeable future? Yes/No.
If yes, give details.

Response:

Name:

Signature:

..

(The completed questionnaire should be signed by a Director/Managing Partner/Sole


Proprietor as appropriate.)

Date:

18

EXPLANATORY NOTES FOR SIMPLIFIED


PROCEDURES SELF-ASSESSMENT
QUESTIONNAIRE
Section 1: General Trader Information
1.01

Independently accredited standards/licences/authorisations

1.01.1. You should provide a list of any accredited standards/licences/authorisations you hold,
which are independently recognised. You should also provide details of any controls/audits
they are subject to. The EU Guidelines have been updated with a column for possible
references to relevant international recognised standards.
1.02

Volume of business

1.02.1 and 1.02.2.


If you are a new business and have fewer than three full sets of accounts, provide details of
those, which have been completed. If you have not traded long enough to produce any
finalised full sets of accounts, state not applicable.
1.03

Information on customs matters

1.03.1.
Provide details of no more than the 5 main non-EU countries with which you trade, e.g. USA,
China, Taiwan, Canada, Egypt.
1.03.2.
The procedures should include:
The name and position of the member of staff responsible for classifying your goods
or if you use a third party to do this work, include their name;
If you use a third party, how you ensure that this work has been done correctly and
according to your instruction;
Whether you maintain a product file in which each article is linked to a commodity
code with the appropriate duty and VAT rates;
How you classify new goods/products including the information used to classify the
goods e.g. up to date Tariff;
Details of any BTIs held;
How, by whom and the frequency you review the classifications and update the
product file and any other dependant records as well as notifying any persons
affected by the change e.g. agent, purchasing staff.
1.03.3
Tariff preferences allow you to claim a reduced or nil rate of duty on your imports from
preference-giving countries. Tariff preferences on exports allow your customers in certain nonEU countries to benefit in a similar way.

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1.03.4.
Your procedures should include how you ensure:
The exporting country is entitled to give a preference and that the goods attract a
preferential rate of duty;
The direct transport/non-manipulation requirements are met;
A valid and original certificate or an invoice declaration is available when preference
is claimed;
The certificate or invoice declaration is appropriate for the consignment and that the
origin rules are met;
The routines for checking the correctness of the origin of import goods;
Origin certificates/invoice declarations (EUR 1 and ATR) are retained as part of the
audit trail in a safe and secure manner.
1.03.5.
Details on the valuation of goods Your procedures might include:
Valuation method(s) used;
How valuation statements are completed and submitted when required;
How the customs and VAT values are determined;
How freight and insurance costs are accounted for;
Any customs valuation rulings;
Buyer and seller relationship in terms of the EC regulation and the influence the
relationship may have on the price of the imported goods;
Restrictions on the disposal of the goods by the buyer;
If the sale or price is subject to some condition or consideration for which a value
cannot be determined with respect to the goods being valued;
Royalties and licence fees related to the imported goods payable either directly or
indirectly by the buyer as a condition of sale;
Arrangements under which part of the proceeds of any subsequent resale, disposal
or use is paid directly or indirectly to the seller;
Costs incurred by the buyer (but not included in the price) in respect of commissions
or brokerage (except buying commissions) or of containers and packaging;
Goods and/or services supplied by the buyer free of charge or at reduced cost for
use in connection with the production and sale for export of the imported goods;
Other costs than those associated with the delivery of the imported goods included
in the price payable;
How the person who makes the declaration is aware of possible costs not directly
linked to a consignment.
1.03.6.
Provide details of goods subject to anti-dumping and countervailing duties.

Section 2: Compliance Record


2.01
Your compliance record will be based on the 3 years preceding the application.
During that time you should not have committed a serious infringement or repeated
infringements of customs rules. However, the record of compliance may be
considered as acceptable if the infringements are of minor or negligible importance in
relation to the number or size of your customs related operations/activities and do
not create doubts concerning your overall compliance levels.

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Customs will take into account the compliance of:


The applicant;
The persons in charge or exercising control over the management of the
business;
Any legal representative in customs matters, if applicable;
The person responsible for customs matters.
In order to determine whether an infringement may be considered as minor Revenue
will examine the following:
Infringements individually and on a cumulative basis;
The frequency of infringements to establish if there is a systematic problem;
If there was any deliberate fraud or negligence;
The context of the infringement;
What remedial action was taken to prevent or minimise future
infringements.
If the persons exercising control over the management of the business are
established or resident in a third country, their compliance shall be judged on the
basis of records and information that are available.
If you have been established for less than 3 years, then your compliance will be
judged on the records and information available, including your involvement in
previous businesses.
Compliance history
2.01.1:
The refusal/suspension/withdrawal of any customs application/authorisation may not
necessarily result in the rejection of your AEO application.
2.01.2:
This refers to both financial and regulatory (e.g. licensing) irregularities/errors.
Examples could be:

Incorrect classifications;
Incorrect declaration of origin/procedure/valuation;
Exceeding quantities and values on PWEI entries;
Late PWEI returns.

2.01.3:
As importers, exporters, warehouse keepers, your procedures might include:
How you ensure the completeness, accuracy and timeliness of customs
declarations you make yourself, including performing management checks;

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Presentation or availability of supporting documentation;


Up to date details (names and addresses) of agents/third parties used;
How agents are appointed e.g. the credibility and suitability checks you
perform before you appoint them;
The circumstances when they are used;
The way you provide clear and unambiguous instructions to your agent;
How you provide supporting documents (e.g. licences, certificates etc) to
your agent, including presentation and retention/return;
Checking/verification of the accuracy and timeliness of your agents work by
you;
How you notify your agent of any errors/amendments regarding cleared
entries;
Dealing with irregularities;
Voluntary disclosures of errors to customs.
As third party representatives, your procedures should include:
Contracts detailing responsibilities, including the type of representation to
be used by you e.g. direct, indirect;
How you ensure the completeness, accuracy and timeliness of customs
declarations you make, including performing management checks;
Prompt presentation or availability of supporting documentation;
How your staff are aware of customers and contract requirements;
What you do if the customers instructions are unclear or the details
provided are incorrect;
What you do if you discover any errors/amendments regarding cleared
entries;
Voluntary disclosures of errors to customs;

Section 3: The accounting and logistical system


of the business
3.01

Audit Trail

You must maintain an accounting system, which will enable audit-based customs
control. To enable customs to apply the necessary controls, you must allow us
physical or electronic access to your records. Electronic access is not a pre-requisite
to comply with this requirement.
You must also have a system or processes, which distinguish between Community
and non-Community goods, though this condition is not appropriate in the case of an
AEO Certificate - Security and Safety. It should be noted that this is the only
difference in requirements between a Safety and Security authorisation and a
Customs Simplifications/Safety and Security authorisation.
Many businesses and organizations require an audit trail in their automated systems
for security reasons. An audit trail is a process or an instance of cross-referencing
each bookkeeping entry to its source in order to check its accuracy. A complete audit
trail will enable you to track operational activities from the flow of goods and
products coming in, being processed and leaving the business. A complete audit trail

22

also maintains a historical record that enables you to trace a piece of data from the
moment it enters the file to the time it leaves.
3.01.1:
Your audit trail should include:
Sales;
Purchases and purchase orders;
Inventory control;
Storage (and movements between storage locations);
Manufacture;
Sales and sales orders;
Customs declarations and documentation;
Shipping;
Transportation.
Accounting e.g. invoicing, credit and debit notes, remittances/payments

3.02

Accounting and logistical systems

If you use a computer to control your accounting and logistical systems, you will
need to demonstrate during the authorisation process:
The extent of the computerisation;
The hardware platform available and the operating system running on it;
The segregation of functions between development, testing and operations;
The segregation of functions amongst users;
How access to the various parts of the system is controlled;
Whether there have been any adaptations to the standard package;
The list of ledger accounts;
Whether the system makes use of verification interim accounts;
How liabilities to customs/excise duty/VAT are recorded in the ledger;
Whether you operate in batches;
Whether your stock and financial records are linked.
3.02.1
Describe in general terms the computer system you use.
3.02.2
Your accounting system should facilitate a customs based inspection.
3.02.3
The operating system is the collection of computer programs, which allow the
computer to run and execute the software applications that support the business,
e.g. Windows, Unix, OS390.

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3.02.4
Choose which of the following your business uses, including modules as appropriate:
A fully integrated Enterprise Resource Planning (ERP) solution e.g. SAP or
the Oracle E Business Suite;
A combination of accounting and logistical software applications e.g. SAGE
products;
A business software solution focused on small and medium sized enterprises
e.g. Pegasus Opera;
A software solution developed by or for your business.
You will also need to provide details of any adaptations to your standard package
and the reason for the adaptation during the authorisation process.
3.02.5
During our visit you may need to be able to demonstrate how your system can
distinguish between Community and non-Community goods.
3.02.6
Provide the name of the supplier.
3.02.7
State the address where your computer activities are conducted either at your
premises or that of a third party. If the activities are split between more than one
site, advise which activities are carried out at each location.

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3.03

Internal control system

3.03.1
Further details of what you should include within your documented guidelines
covering all these processes can be found in the Explanatory Notes at 3.04.1 to
3.04.4. These should also cover transportation and freight forwarding. During our
visit you may be required to show evidence that you regularly and fully review your
procedures, document any changes and notify affected staff of the changes.
3.03.2
Proof of any relevant independently accredited recognised standards should be
included in the folder.
3.03.3
The internal control processes relate to those detailed at question 3.03.1 above.
Examples of the types of audit may be:
Internal audit within your company or by your parent company;
External audit by customers, independent accountants/auditors, customs or
other government departments.
You will need to make any relevant reports available during our visit as well as
evidence of any remedial action taken to correct any deficiencies identified.
3.03.4: Standing data (master files) is key information about your business e.g.
customers names and addresses, suppliers, product files containing information on
the description of the goods, commodity codes and origin etc
Your documented procedures should include:
How you set up, maintain, change and archive standing data which are
relevant to customs;
Who is responsible for these within your business;
If you use a third party, the functions they perform;
How changes to standing data are authorised;
How access to standing data is controlled within your business.
3.04

Flow of goods

3.04.1
Your procedures might include:
Purchase ordering procedures;
Confirmation of order;
Shipping/transport of goods;
Customs clearance arrangements;
Supporting documentation requirements;

25

Transport of goods from the frontier to your/ your customers premises;


Receipt of goods at your/your customers premises;
Payment/settlement;
How, when and by whom are goods entered into the stock record;
Reconciliation between purchase order and goods received;
Arrangements for returning/rejecting goods;
Arrangements for accounting and reporting short and over shipments;
Arrangements for identifying and amending incorrect entries in the stock
records;
Quality control.
3.04.2
Your procedures might include:
A clear assignment of a location for storage of the goods;
Safe storage of dangerous/hazardous goods;
Whether stock is recorded by value and/or quantity;
Existence and frequency of stock-taking;
If a third partys premises is used to store your goods, arrangements
including reconciliation between your and third partys stock record;
If a temporary location is used to store the goods;
Recording and controlling the stock;
Identifying EU and non-EU goods (not appropriate for a Security and Safety
Certificate);
Movement and recording of goods between locations within the same
premises or different sets of premises;
Arrangements for dealing with breakages, deterioration or destruction of
goods, losses and stock variations;
Quality control.
3.04.3
Your procedures might include:
Raising the works order;
Requisitioning of stock items and delivery from storage;
Manufacturing process, staff responsibilities, and record maintenance;
Recording the manufactured product and unused stock in the stock records;
Use of standard manufacturing methods in the production;
Monitoring and management controls of the manufacturing process e.g.
rates of yield;
How you deal with irregularities, variations, waste, by-products and losses
in the manufacturing process;
Quality inspection of manufactured goods and recording of results;
Safe disposal of hazardous goods.

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3.04.4
Your procedures might include:
Receiving customer orders and raising works or purchase order(s);
Informing the warehouse of the sale order/release of the goods;
Instructions to third party if goods stored elsewhere;
Picking;
Packing procedures;
How, when and by whom are the stock records updated;
Quality control;
Despatch/collection notes;
Transport of goods to your customers or to the frontier for (re-) export;
Raising sales invoices;
Instructions to agent for (re-) exports and raising/availability/control of
supporting documents;
Acknowledgement of receipt/evidence of shipment of goods;
Returned goods inspection, counting and recording in stock;
Payment and credit notes;
Dealing with irregularities, short shipments and variations.

3.04.5
Your procedures should include details of the systems you use for the management
of licences e.g.:
Documented system for the management of licenses;
Checks on the validity of the license;
Reporting of irregularities with the licenses.

3.05

Archiving and protection of information

3.05.1
You should have satisfactory procedures in place for the archiving and retrieving of
your records and information and for protection against the loss of information.
Your procedures might include:

How long the data remains available on-line in its original form;
How long the data is archived;
The arrangements if a third party is used;
The frequency and location of any back-up and archived information.

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3.05.2
The purpose of this question is to establish the geographic location of your server.

3.06

How long the data remains available on-line in its original form;
How long the data is archived;
The arrangements if a third party is used;
The frequency and location of any back-up and archived information.

Compliance issues

3.06.1
This refers to both financial and regulatory (e.g. licensing) irregularities/errors.
Your procedures might include:
The appointment of a responsible contact person within your business to
disclose irregularities/errors, including suspicion of criminal activity, to
Customs or other government departments;
Requirements, including frequency, for checks to be performed and
evidenced on the accuracy, completeness and timeliness of the recording and
maintenance of records e.g. declarations/returns made to Customs and other
regulatory authorities, compliance with the conditions of approvals/
authorisations;
Use of internal audit resources to test/gain assurance of your procedures;
How staff are notified of requirements/changes;
The frequency of future reviews;
Management checks to ensure procedures are followed.
3.07

Information security
documentation

protection

of

computer

systems

and

3.07.1
Customs would expect you to have appropriate information technology security
measures, for example firewalls and anti-virus protection, to protect your computer
system from unauthorised intrusion and to secure your documentation. Your
procedures might include:
An updated safety plan describing the measures in place protecting your
computer system from unauthorised access as well as deliberate destruction
or loss of information;
Details of whether you operate multiple systems at multiple sites and how
they are controlled;
Who is responsible for the protection and running of the company's
computer system (Responsibility should not be limited to one person only but
to several persons who are able to monitor each others actions);
How you issue authorization for access and the level of access to the
computer systems. (Access to sensitive information should be limited to staff
who are authorized to make changes/additions to the information);

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The format for setting passwords, frequency of changes and who issues
passwords;
Details of firewalls and anti-virus protection;
Removal/maintenance/updating of user details;
Dealing with incidents if the system has been compromised;

The frequency of testing your system against unauthorised access and the
recording of results;
A business continuity and/or disaster recovery plan in case of incidents;
Back-up routines when your system does not work, including restoration of
all relevant programs and data.
3.07.2
Give
details
of
any
relevant
independently
accredited
recognised
standards/certificates you have in respect of securing your computer systems.
3.08

Information security document security

3.08.1
Your procedures should include:
An updated safety plan describing the measures in place to protect
documents from unauthorised access, their deliberate destruction or loss;
The filing and secure storage of documents including responsibilities for
their handling;
Dealing with incidents which compromise document security;
Testing your system against unauthorised access and recording the results;
Business continuity/disaster recovery plan;
Documented remedial action taken as a result of any actual incidents;
Which staff have authorised access to your documents;
Who is authorised to change details of documents.

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Section 4: Financial Solvency


4.01

Financial Solvency

Financial solvency means a good financial standing which is sufficient to fulfil your
commitments with due regard to the characteristics of your type of business activity.
You will need to provide evidence of your financial solvency for the three years prior
to the date of your application.
4.01.1
Consideration could be given to any of the following when assessing your financial
solvency:
A statement from your auditors or an audited report;
A copy of your finalised accounts (if your accounts have not been audited);
Evidence from your bank or financial institution;
A guarantee from a parent company regarding financial support;
A list of any personal assets that are used to support the solvency of the
business.
An applicant may submit other types of evidence to support their claim of financial
solvency.
Revenue will undertake a general tax compliance check under the financial solvency
criteria to ensure that the applicant is able to meet his tax obligations.
4.01.2
Revenue will undertake an evaluation if you have been in business for less than three
years as your financial solvency will be judged on the basis of records and
information that are available. This could include the latest cash flow, balance sheet
and profit and loss forecasts approved by the directors/partners/sole proprietor.
4.01.3
Give details of any financial difficulties that may arise in the foreseeable future and
which could have an effect on your financial solvency.

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