Other specific goods

Information on authorised use and other specific goods.

Cheese

Authorisation holders can import cheese for processing under authorised use through a ‘Non preferential tariff quota under authorised use’. Tariff quotas, also known as Tariff Rate Quotas (TRQs) let authorisation holders import a certain amount of specific goods at a lower rate of duty. Most tariff quotas operate on a first come first served basis. Once the quota has been used up, the authorisation holder still has the option to import at a higher rate of duty under non-preferential duty under authorised use. 

Imported cheese can benefit from authorised use providing these criteria are met: 

  • the cheese must be imported for the manufacture of processed cheese under tariff sub-heading 0406 30 and cannot be for direct retail sale 
  • the processed cheese produced must be for use in the food processing industry 

If processing cheese, it must be manufactured by commuting, mixing, melting and emulsifying. It must also be made with the aid of heat and emulsifying or adding acidifying agents (including melting salts), have one or more variety of cheese and one or more of these:

  • cream or other dairy products 
  • salt 
  • spices 
  • flavouring
  • colouring 
  • water 

A specific product example of a processed cheese would be dairy cheese spread. 

An authorisation holder cannot claim relief for imported: 

  • cheese for the manufacture of other food 
  • cheese sauces 
  • grated cheese 
  • powdered cheese

Casein

Casein intended for industrial use is eligible for relief, apart from if it is used in the manufacture of foodstuffs or fodder. The addition of borax to casein effectively rules out its use in the manufacture of foodstuffs or fodder. Any casein to which borax has been added will be considered by HMRC to have been put to the prescribed authorised use.

Transfers within the UK using commercial documents may be allowed with these modification delivery notes and invoices clearly marked:

‘supplied under the terms of your authorised use authorisation  - not to be used for the manufacture of foodstuffs or fodder’.

Linseed oil

There is a reduced rate of duty for linseed oil intended for technical or industrial use, other than the manufacture of foodstuffs for human consumption.  

Importers of linseed oil and those traders withdrawing such oil from a warehouse, must be authorised for authorised use purposes. However, customers of such authorisation holders do not need to be authorised for authorised use. 

Authorised use is normally considered complete once an authorisation holder has delivered the linseed oil to a customer within the UK.

Marine propulsion engines

Marine propulsion engines eligible for authorised use under sub-heading 8407 21 may be sold singly to owners of boats and small boatyards. In such cases, authorised use can be considered complete immediately prior to the delivery of the engine.  

The customer does not need to be authorised for authorised use. Invoices and delivery notes must be marked ‘Under Customs authorised use control - for marine propulsion only’ and the name and address of the customer must also be recorded. 

‘Small boatyards’ should be taken to mean boatyards in receipt of 10 engines or less per year, from all suppliers. 

This simplification is restricted to deliveries within the UK.