Authorisation by Declaration

Details when you can use authorisation by declaration.

When HMRC accepts your customs declaration at the border, this gives you authorisation to import goods to Temporary Admission under an Authorisation by Declaration.  

An Authorisation by Declaration may be useful for people who import goods into the UK on an occasional basis. 

When using an Authorisation by Declaration, a refundable guarantee or security will be required unless the goods are declared using an oral or ‘by conduct’ declaration, more information can be found in the guarantees section of this handbook. 

You cannot use declare goods using an Authorisation by Declaration if:

  • you’re using simplified import declarations 
  • you’re using equivalence 
  • you’re requesting retrospective or backdated authorisation 
  • the goods are subject to anti-dumping duty measures

When declaring goods to Temporary Admission using an Authorisation by Declaration, there are no limits to the value or frequency of imports

Further guidance on using an Authorisation by Declaration can be found at using a special procedure without a prior authorisation.

The time limits and conditions of use set out in this handbook apply to goods imported to TA using Authorisation by Declaration.