SPE13525 - Supply Balance (economic code 05): certificates issued in another Member State (NI ONLY)

Note: This manual is under review following Brexit and is likely to be withdrawn.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.

These should be treated in the same way as those issued by the RPA. The signed and stamped certificates should be returned to the issuing office specified in Section 1 of the certificate within 15 working days.

A copy of the authenticated certificate should be retained in the trader’s folder.

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