Guidance

Using a special procedure without a prior authorisation

Use the customs declaration to suspend import duties while you process or use goods. This is a one-off authorisation called authorisation by declaration (AbD).

• From: HM Revenue & Customs
• Published: 20 February 2025

You can use authorisation by declaration (AbD) if you do not have an existing authorisation in place to use a special procedure.

Your customs declaration will be a one-off authorisation to use the special procedure you need once, for goods on that declaration.

Special procedures relieve import duties (Customs Duty and import VAT) while you process or store goods, or while they are in the UK temporarily. You can get relief on duties in certain circumstances. For more information, read the section 바카라 사이트˜How customs special procedures can help you바카라 사이트™.

You can use the authorisation by declaration option:Ìý

• 3 times in a 12 month period
• for goods with a maximum value of £500,000 for each consignment

These limits do not apply to Temporary Admission.

Authorisation by declaration may be a good option if you:Ìý

• do not want to apply for a prior authorisation
• do not바카라 사이트¯use special procedures often
• have a one-off need that your existing authorisation does not cover

You will normally need a refundable financial guarantee for the full amount of duties. If you choose to get a prior authorisation in Great Britain (England, Scotland and Wales) instead, then in most cases you바카라 사이트™ll not need a guarantee.Ìý

Read the section 바카라 사이트˜When you cannot use authorisation by declaration바카라 사이트™ for more guidance on restrictions.Ìý

How customs special procedures can help you 

Using Temporary Admission 

Temporary Admission means you can use your goods in the UK temporarily with Customs Duty and import VAT suspended. You cannot process them, but maintenance and repair are allowed if this was not the reason for importing them.Ìý

You바카라 사이트™ll get relief on duties when you re-export your goods, but these become payable if you put them on the UK market and into free circulation.

Using inward processing 

Inward processing means you can process your goods in the UK with Customs Duty and import VAT suspended. You바카라 사이트™ll get relief on these duties if you re-export your goods, but they become payable if you put the goods on the UK market and into free circulation.Ìý

Using authorised use 

Authorised use relieves Customs Duty for goods put to an authorised use. You바카라 사이트™ll pay Customs Duty if you do not put the goods to the authorised use.Ìý

Using outward processing 

Outward processing reduces Customs Duty and import VAT when your goods return to the UK after you sent them abroad to be repaired.Ìý

You바카라 사이트™ll only pay duty on any charges made for repair or replacement and any costs of shipping and insurance to return the goods to you.Ìý

Find out more about customs special procedures.Ìý

How to use authorisation by declaration 

To enter your goods into a special procedure using authorisation by declaration you바카라 사이트™ll need to:Ìý

1. Use the relevant procedure code on your import declaration.

2. Provide a refundable financial guarantee.

If you are using outward processing, enter the procedure code on the export declaration 바카라 사이트” and no guarantee is required.Ìý

Find more guidance on completing an import declaration, including procedure codes.

If someone else makes declarations on your behalf 

You바카라 사이트™ll need to:Ìý

1. Tell them that you want to use authorisation by declaration, and for which special procedure.

2. Agree with them how the guarantee will be provided. You can provide a guarantee바카라 사이트¯as a payment from your own or your agent바카라 사이트™s deferment account and we will return this to the account holder when the procedure has ended.

For export declarations, tell them that the goods were imported using AbD.Ìý

You are responsible for making sure you follow the conditions for using the procedure, including any limits on how you can use it.

How to discharge your goods 

Keep a clear record of what you do with goods you import using AbD. This will help you to complete your Bill of Discharge (where required) and get your guarantee returned.Ìý

Discharging your goods from Temporary Admission

1. Discharge your goods 바카라 사이트” by re-exporting them or declaring them to another special procedure. In some circumstances you may also be able to declare them to the UK market in free circulation.

2. To reclaim your guarantee 바카라 사이트” email바카라 사이트¯ntis@hmrc.gov.uk바카라 사이트¯(National Temporary Admission team) and send evidence of the goods바카라 사이트™ export, such as your export declaration. If the goods were sold in the UK, then duties will need to be paid before we can refund the guarantee.

Discharging your goods from inward processing

1. Discharge your goods 바카라 사이트” by declaring them to the UK market (free circulation), declaring them into a different special procedure or re-exporting them.

2. If you declare your goods to the UK market, you will need to pay the duties.

3. Submit a Bill of Discharge바카라 사이트¯to HMRC 바카라 사이트” we바카라 사이트™ll return your financial guarantee.

Discharging your goods from authorised use

1. Discharge your goods 바카라 사이트” by putting them to the prescribed use.

2. Submit a Bill of Discharge to HMRC 바카라 사이트” we바카라 사이트™ll return your financial guarantee.

Using outward processing to discharge your goods 

When your repaired goods are returned to the UK you need to do the following.

1. Declare them to free circulation and provide the reference number of the export declaration and evidence they are the same goods.

2. Provide evidence of the repair cost (or that it was free of charge).

If you cannot provide evidence of the repair cost and you gave us a guarantee, we will hold your guarantee until the evidence is available.

When you cannot use authorisation by declaration 

You cannot use AbD:Ìý

• ´Ú´Ç°ù바카라 사이트¯customs warehousing
• if your goods are subject to anti-dumping duty
• if you are using바카라 사이트¯simplified declarations for imports
• if you need a retrospective or backdated authorisation
• if you are using equivalence, which involves using free circulation goods in special customs procedures

Inward processing 

You must바카라 사이트¯process your own goods 바카라 사이트” you cannot ask someone to do it on your behalf.Ìý

You cannot use바카라 사이트¯AbD for inward processing바카라 사이트¯if you:Ìý

• need to use economic codes 5, 6, 7, 8 or 12
• are importing and processing:
  • controlled goods like arms, ammunition or chemicals that will be made into drugs
  • works of art, collector바카라 사이트™s pieces and antiques
  • excise goods
  • meat for airline meals
  • catalysts, agents or items that help to manufacture or process goods for export
• have a Rural Payments Agency certificate that covers you for importing a certain amount of goods 바카라 사이트” if you want to import goods with a certificate, you바카라 사이트™ll need a full authorisation

Outward processing 

You cannot use AbD to send goods outside of the UK for processing. You can only use it for repairs.Ìý

Authorised use 

You must be the person who puts the goods to authorised use 바카라 사이트” you cannot ask someone to do it on your behalf.

Temporary Admission 

Under the Temporary Admission procedure, your goods must:Ìý

• be imported for a specific use 바카라 사이트” you should바카라 사이트¯check whether your goods are eligible
• not be altered 바카라 사이트” but they can be repaired to maintain their condition
• be re-exported within a set time period 바카라 사이트” this can be up to 2 years, but바카라 사이트¯some goods have different limits

Published 20 February 2025