SPE16010 - General relief conditions: basic conditions of relief

Note: This manual is under review following Brexit and is likely to be withdrawn.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

Upon receipt of an application for Authorised Use relief, you should consider the following before issuing an authorisation:

  • is the manufacturing process consistent with the prescribed Authorised Use?
  • are the goods/commodity codes and processes described eligible for Authorised Use relief?
  • are the goods subject to repeated use?
  • the holder can demonstrate they will operate the Authorised Use system correctly, the prescribed Authorised Use can be complied with and there is no reason to suspect that the process will be abused to avoid payment of duty and taxes?
  • the applicant is aware of their responsibility to put the goods to the agreed Authorised Use or to transfer the goods to another authorisation holder
  • customs supervision is assured; evidence of transfer or assignment to the Authorised Use is adequate; security is provided where necessary?

Taxation (Cross-border Trade) Act 2018-Part 1, Section 22

Taxation (Cross-border Trade) Act 2018 SCHEDULE 2 -Special Customs procedures, Part 5 Authorised Use procedure

The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018-Chapter 4

You should ensure that the applicant is aware that if an agent uses an authorisation number without permission, then the goods are not entitled to the relief. Similarly, if an importer is acting as a supplier and uses another’s authorisation number, the relief can only be claimed if a proven link is established at the time the goods are declared. Therefore, if an importer imports goods without a proven link between such goods and the authorisation holder, any debt due is the responsibility of that importer.

If goods are temporarily imported for repair, renovation or refurbishment, relief may be available under Inward Processing relief arrangements (IP), see SPE130000 Authorised Use relief doesn’t apply to goods being imported for repair. It will only apply to goods being imported to repair an item.

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.