SPE13070 - Authorisation by declaration: restrictions on the use of IP with an authorisation by declaration

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

https://www.gov.uk/guidance/apply-to-delay-or-pay-less-duty-on-goods-you…

You can apply for authorisation in your customs declaration at the border.

You can use do this up to 3 times in a rolling year for goods valued up to £500,000 for each import.

You cannot use it if any of the following apply:

• you’re using simplified customs declarations
• if you’re asking for a retrospective or backdated authorisation
• if your goods are subject to anti-dumping duty
• if you’re using economic codes 5, 6, 7, 8 or 12
• you’re importing and processing:
  • controlled goods like arms, ammunition or chemicals that will be made into drugs (Chapter 93 goods)
  • works of art, collector’s pieces and antiques (Chapter 97 goods)
  • excise goods
  • meat for airline meals (including cutting, slicing or cooking)
  • catalysts, agents or items that help to manufacture or process goods for export
  • ozone depleting substances or drug precursor chemicals

You cannot apply for this type of authorisation if you have a Rural Payments Agency certificate that covers you for importing a certain amount of goods. If you want to import goods with a certificate, you’ll need a full

https://www.legislation.gov.uk/uksi/2018/1249/regulation/7

Note - Northern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979