SPE13070 - Authorisation by declaration: restrictions on the use of IP with an authorisation by declaration

Note: This manual is under review following Brexit and is likely to be withdrawn.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 바카라 사이트 from HMRC.

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You can apply for authorisation in your customs declaration at the border.

You can use do this up to 3 times in a rolling year for goods valued up to £500,000 for each import.

You cannot use it if any of the following apply:

  • you바카라 사이트™re using simplified customs declarations
  • if you바카라 사이트™re asking for a retrospective or backdated authorisation
  • if your goods are subject to anti-dumping duty
  • if you바카라 사이트™re using economic codes 5, 6, 7, 8 or 12
  • you바카라 사이트™re importing and processing:
    • controlled goods like arms, ammunition or chemicals that will be made into drugs (Chapter 93 goods)
    • works of art, collector바카라 사이트™s pieces and antiques (Chapter 97 goods)
    • excise goods
    • meat for airline meals (including cutting, slicing or cooking)
    • catalysts, agents or items that help to manufacture or process goods for export
    • ozone depleting substances or drug precursor chemicals

You cannot apply for this type of authorisation if you have a Rural Payments Agency certificate that covers you for importing a certain amount of goods. If you want to import goods with a certificate, you바카라 사이트™ll need a full

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