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SPE16715 - Completion of Authorised Use and discharging liability: completion of Authorised Use

Note: This manual is under review following Brexit and is likely to be withdrawn.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

Goods remain under Customs supervision from the time of acceptance of the Customs declarations for free circulation until they are put to the prescribed Authorised Use. However, goods may be:

  • used otherwise in accordance with the Authorised Use rules
  • assigned a permitted Customs approved treatment or use
  • exported or destroyed.

The tariff description of the goods will normally indicate what the prescribed Authorised Use is for the particular commodity.

Goods are assigned to the prescribed Authorised Use upon first use in accordance with the provisions of the authorisation, for example:

Vehicle parts for assembly are considered to have been assigned to that Authorised Use when the vehicles have been assembled and left the assembly line.

Civil aircraft are being considered to have been put to the Authorised Use when they are registered in the public records prescribed for that purpose. According to UK guidance, registration in the records can include registration as a civil aircraft in a third country. If an aircraft is already registered when imported, Authorised Use will not be discharged until the aircraft has either been exported following maintenance, repair etc or delivered to the established person who will use the aircraft.

If the aircraft does not need to be registered, the sale to a civil user will complete the Authorised Use. These users do not need to hold an Authorised Use authorisation but the sales invoice must be marked ‘subject to Authorised Use control’.

Goods supplied directly on board for equipping vessels/oil platforms are considered to have been put to the Authorised Use at the time of supply.

The authorisation letter should specify the point at which the goods covered by the authorisation are deemed to have been put to their Authorised Use.

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.