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SPE13545 - Supply Balance (economic code 05): entry of the goods

Note: This manual is under review following Brexit and is likely to be withdrawn.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

Once authorised, the authorisation holder can enter the goods to IP at any time during the period of validity of the authorisation. This can be carried out under one entry or under several entries. There is no need to present a copy of the certificate with the entry declaration. CPC 51 00 000 should be used on the Customs declaration for entry to IP.

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