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Statutory guidance

Reference document for authorised use: eligible goods and authorised uses

List of eligible goods and their authorised uses.

Updates to this page

From:
HM Revenue & Customs and HM Treasury
Published:
27 November 2018
Last updated:
8 September 2026
Show all updates

  1. Added: Authorised Use: Eligible Goods and Authorised Uses, version 2.26, dated 1 September 2026 (entry into force 1 October 2026)

  2. Added: Authorised Use: Eligible Goods and Authorised Uses, version 2.25, dated 23 June 2026 (entry into force 1 July 2026) Deleted: Authorised Use: Eligible Goods and Authorised Uses, version 2.23, dated 3 March 2026 (entry into force 1 April 2026)

  3. Added: Authorised Use: Eligible Goods and Authorised Uses, version 2.24, dated 12 May 2026 (entry into force 21 June 2026) Removed: Authorised Use: Eligible Goods and Authorised Uses, version 2.22, dated 26 November 2025 (entry into force 1 January 2026)

  4. Authorised Use: Eligible Goods and Authorised Uses, version 2.23, dated 3 March 2026 (entry into force 1 April 2026) added. Authorised Use: Eligible Goods and Authorised Uses, version 2.21, dated 3 September 2025 (entry into force 29 October 2025) deleted.

  5. Added: Authorised Use: Eligible Goods and Authorised Uses, version 2.22, dated 26 November 2025 (entry into force 1 January 2026) Deleted: Authorised Use: Eligible Goods and Authorised Uses, version 2.20, dated 4 August 2025 (entry into force 8 August 2025)

  6. Added: Authorised Use: Eligible Goods and Authorised Uses, version 2.21, dated 3 September 2025 (entry into force 29 October 2025) Removed: Authorised Use: Eligible Goods and Authorised Uses, version 2.19, dated 18 June 2025 (entry into force 18 July 2025)

  7. Authorised Use: Eligible Goods and Authorised Uses, version 2.20, dated 4 August 2025 (entry into force 8 August 2025) added. Authorised Use: Eligible Goods and Authorised Uses, version 2.18, dated 27 March 2025 (entry into force 27 April 2025) removed.

  8. Added: Authorised Use: Eligible Goods and Authorised Uses, version 2.19, dated 18 June 2025 (entry into force 18 July 2025)

  9. Removed: Authorised Use: Eligible Goods and Authorised Uses, version 2.17, dated 12 February 2025 (entry into force on 14 February 2025)

  10. Authorised Use: Eligible Goods and Authorised Uses, version 2.18, dated 27 March 2025 (entry into force 27 April 2025) added.

  11. Added: Authorised Use: Eligible Goods and Authorised Uses, version 2.17, dated 12 February 2025 (entry into force on 14 February 2025) Removed: Authorised Use: Eligible Goods and Authorised Uses - Accessible Version v2.15 (entry into force on 1 October) Removed: Authorised Use: Eligible Goods and Authorised Uses, version 2.16, dated 4 December 2024 (entry into force 1 January 2025)

  12. Added: Authorised Use: Eligible Goods and Authorised Uses, version 2.16, dated 4 December 2024 (entry into force 1 January 2025).

  13. Updated with Eligible Goods and Authorised Uses - Accessible Version v2.15 (entry into force on 1 October)

  14. Updated with Authorised Use: Eligible Goods and Authorised Uses List of commodity codes of goods eligible for an Authorised Use suspension, Version 2.14 (entry into force on 17th May)

  15. Authorised Use: Eligible Goods and Authorised Uses, version 2.13, dated 31st January 2024 - file attachment CREATED Authorised Use: Eligible Goods and Authorised Uses, version 2.11, dated 7th November 2023 - file attachment DELETED Authorised Use: Eligible Goods and Authorised Uses, version 2.12, dated 11th December 2023 - file attachment DELETED

  16. Authorised Use: Eligible Goods and Authorised Uses, version 2.12, dated 11th December 2023, added

  17. Authorised Use: Eligible Goods and Authorised Uses updated

  18. Updated with Authorised Use: Eligible Goods and Authorised Uses, version 2.10, dated 3rd July 2023

  19. Authorised Use: Eligible Goods and Authorised Uses, version 2.9, dated 29th March 2023 added

  20. Updated with 'Authorised Use: Eligible Goods and Authorised Uses, Version 2.8, dated 8th February 2023'

  21. The most recent legislation package was laid on the 7th December 2022 with an entry into force date of 1st of January 2023. We took the decision that both sets of reference documents, those due to expire on 31st December 2022 and the new reference documents with entry into force on 1st January 2023, would appear jointly on the relevant gov.uk webpage with an entry into force caveat. This ensured that stakeholders could access necessary information about the reference document that was in force at that time and to allow Parliament to scrutinise any changes. Now that 1st January 2023 has passed we must remove the outdated reference documents to provide clarity for traders.

  22. Authorised Use: Eligible Goods and Authorised Uses, version 2.7, dated 7th December 2022 added

  23. Authorised Use: Eligible Goods and Authorised Uses, version 2.6, dated 20th September 2022

  24. Updated with: 'Authorised Use: Eligible Goods and Authorised Uses, version 2.5, dated 1st June 2022'.

  25. Updated with version 2.4

  26. Updated: 'Authorised Use: Eligible Goods and Authorised Uses, Version 2.3, 28 December 2021'

  27. The 'Authorised Use Eligible goods and authorised uses' document has been updated.

  28. The authorised use: eligible goods and authorised uses document has been replaced with an updated version.

  29. This document has been updated for the new UK Trade Tariff

  30. Replaced the 'Authorised use: eligible goods and authorised uses' document with an updated version.

  31. First published.

Documents

Authorised Use: Eligible Goods and Authorised Uses, version 2.24, dated 12 May 2026 (entry into force 21 June 2026)

MS Word Document, 588 KB

This file may not be suitable for users of assistive technology.

Request an accessible format
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Authorised Use: Eligible Goods and Authorised Uses, version 2.25, dated 23 June 2026 (entry into force 1 July 2026)

MS Word Document, 599 KB

This file may not be suitable for users of assistive technology.

Request an accessible format
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Authorised Use: Eligible Goods and Authorised Uses, version 2.26, dated 1 September 2026 (entry into force 1 October 2026)

MS Word Document, 635 KB

This file may not be suitable for users of assistive technology.

Request an accessible format
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

This document lists the uses to which goods declared to an Authorised Use Procedure can be subject to. It will be introduced by reference in a Statutory Instrument (SI) to follow, and a link to that SI will be added to this page when the SI has been published.

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