SPE13555 - Supply Balance (economic code 05): statistical reporting of economic code 05 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Note: This manual is under review following Brexit and is likely to be withdrawn.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.
Each authorising office must provide the UoE with details (on a monthly basis) of all authorisations issued under economic code 05, giving the following information:
- name of the authorisation holder
- authorisation number
- CN (commodity) code of the goods
- description of the goods
- quantity of goods authorised and
- authorisation start date.
Supervising offices must send the UoE details (on a quarterly basis) of all goods entered under economic code 05 with:
- name of the authorisation holder
- authorisation number
- CN code of the goods and
- total quantity of goods entered per authorisation.
The UoE will collate this information and pass it on to the Rural Payments Agency (RPA).
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