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HMRC internal manual

Customs Authorisation and Approval

Transition Arrangements: Transition arrangements for Specific Use

Authorisations for:

·        End-use and

·        Temporary Admissions

that were granted under the Community Customs Code (Reg. No. 2913/92) may continue to be used to enter goods to the special procedure until the date of expiry or 30 April 2019 whichever is earliest.

Economic operators must have their new authorisation for these types of procedure in place by 1 May 2019 in order to retain the special procedure.

Economic operators will be required to reapply for these types of authorisations.

Once Community Customs Code (Reg No. 2913/92) authorisations for Military End Use are reissued as Code authorisations, these goods (under Council Regulation 150/2003) may only be entered to end use by the Ministry of Defence, under their own authorisation. 

Sub-contractors must apply for and use IP instead.  Sub-contractors may continue to use their end use authorisations for these goods until the authorisation expires or 30 April 2019, whichever is earliest.


Discharge of a special procedure on or after 1 May 2016:

Goods entered to end use on or before 30 April 2016 but discharged on or after 1 May 2016 must be discharged under the UCC rules.  This includes the requirement to submit a Bill of Discharge (BOD).

Goods entered to Temporary Admissions on or before 30 April 2016 but discharged on or after 1 May 2016 must be discharged under the Community Customs Code (Reg No. 2913/92) rules.


The following table details the specific types of operations which may be operated under a Community Customs Code (Reg. No. 2913/92) authorisation and those which may only be performed if a new Code authorisation is held. 

Only processes, premises or operations which are authorised on 1 May 2016 will be allowed to continue under the Community Customs Code (Reg. No. 2913/92).  Any new operations, premises or processes to be added will require full re-authorisation under the Code.


Type of Operation/ Benefits available after 1 May 2016 Available with a 2913/92 authorisation (CCC) Only applies to a 952/13 authorisation (UCC)
Commercial policy measures will not apply to goods under the temporary admissions procedures providing these do not relate to P&Rs Y Y
Non-Union goods may be imported with total or partial relief from duty because of the specific use to which the goods will be put Y Y
Goods may be moved between different locations under the specific use arrangements, including movements to the office of exit Y Y
Equivalence may be authorised for specific use goods N Y
Prior authorisation for End use is dependent upon the provision of a guarantee Optional Y
TA authorisations will be subject to a guarantee unless otherwise provided for Y Y
End use -Bill of Discharge requirement: required for all end use discharges on or after 1 May 2016 Y Y
Simplified movement of goods N Y
Equivalence is not allowed for goods subject to Anti-Dumping Duty (ADD) N N

There are no high level criteria additions for Specific Use.