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
• Last updated: 16 July 2025 — See all updates

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 suspend import duties (Customs Duty and import VAT) while you process or store goods, or while they are in the UK temporarily. You can get a reduction in duties in certain circumstances. For more information, read the section ‘How customs special procedures can help you’.

You can use the authorisation by declaration option: 

• 10 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: 

• do not want to apply for a prior authorisation
• do not 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 you’ll not need a guarantee. 

Read the section ‘When you cannot use authorisation by declaration’ for more guidance on restrictions. 

How customs special procedures can help you 

Using Temporary Admission 

Temporary Admission means you can import certain goods into the UK temporarily for a specific use, with Customs Duty and import VAT suspended.

You cannot import goods under Temporary Admission for processing. However, maintenance and repair while the goods are under Temporary Admission is allowed, if necessary.

Using inward processing 

Inward processing means you can process your goods in the UK with Customs Duty and import VAT suspended. You will not pay 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. 

Using authorised use 

Authorised use relieves Customs Duty for goods put to an authorised use. You’ll pay Customs Duty if you do not put the goods to the authorised use. 

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. 

If the repair is free of charge, you will not pay duty when the goods return. If there is a charge, you’ll pay duty on the value of the returned goods, plus return shipping and insurance costs, minus the statistical value of the goods when you sent them abroad. Replacement goods usually incur VAT on the full value, plus any duty due.

Find out more about customs special procedures. 

How to use authorisation by declaration 

To enter your goods into a special procedure using authorisation by declaration you’ll need to: 

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

2. Provide a refundable security deposit or guarantee.

If you are using outward processing, enter the procedure code on the export declaration — and no security deposit or guarantee is required. 

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

If someone else makes declarations on your behalf 

You’ll need to: 

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

2. Agree with them how the security deposit or guarantee will be provided. You can provide this as a payment from your own or your agent’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. 

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 security deposit or guarantee returned. 

Discharging your goods from Temporary Admission

1. Discharge your goods — 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 security deposit or guarantee, use the Claim back an import security deposit or guarantee online service.

Discharging your goods from inward processing

1. Discharge your goods — 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 discharge for inward processing using an authorisation by declaration to HMRC — we’ll return your security deposit or guarantee.

Discharging your goods from authorised use

1. Discharge your goods — by putting them to the prescribed use.

2. Submit a bill of discharge for authorised use using an authorisation by declaration to HMRC — we’ll return your security deposit or 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 security deposit or guarantee, we will hold this until the evidence is available.

When you cannot use authorisation by declaration 

You cannot use AbD: 

• for customs warehousing
• if your goods are subject to anti-dumping duty
• if you are using 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 must process your own goods — you cannot ask someone to do it on your behalf. 

You cannot use AbD for inward processing if you: 

• 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, collector’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 — if you want to import goods with a certificate, you’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. 

Authorised use 

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

Temporary Admission 

Under the Temporary Admission procedure, your goods must: 

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

Published 20 February 2025

Last updated 16 July 2025 + show all updates

1. 16 July 2025

   You can use authorisation by declaration 10 times in a 12 month period. This limit does not apply to Temporary Admission. To reclaim your security deposit or guarantee for Temporary Admission, use the Claim back an import security deposit or guarantee online service.

2. 20 February 2025

   First published.