SPE16450 - Other specific goods: cheese

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This section gives details of how Authorised Use is applied to certain types of cheese.

Scope of Authorised Use for cheese

Imported cheese can benefit from Authorised Use relief providing certain criteria are met.

Please refer to Guidance: Apply to pay less duty on goods you import for specific uses, Cheese.

Specific requirements

Traders registered for Authorised Use relief for cheese for processing are required to enter specific wording on the import licence.

In the case of ‘Cheddar’ coming in for processing the following must be completed on the licence:

  • Box 7 - it must state ‘whole Cheddar Cheeses’
  • Box 10 - it must state ‘exclusively home-produced cows milk’

  • Box 16 - the period for which the quota is valid. For other types of cheese the following must be completed:

  • Box 7 - it must state ‘exclusively home-produced cow’s milk’

  • Box 16 - the period for which the quota is valid. Further information concerning completion of import licences can be obtained from DEFRA.

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.