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HMRC internal manual

Customs Authorisation and Approval

Applying for Customs Authorisations and Approvals: Applying for Processing

Applications for Processing should be made using form SP3 for Inward Processing or SP4 for Outward Processing

The forms may be found on GOV .UK here: SP3 or SP4

Guidance notes on the completion of this form may be found in the at «web link or postal/email address».

The application form should be completed using the iform and posted along with the supplementary information details below to the Authorisations and Returns team (address below):

The following supplementary information is required:

·        Details of your guarantee or intention to use individual guarantees

·        Details of the goods placed under the procedure,

·        Economic need,

·        Details of additional sites (if not entered on the I form),

·        Details of other approvals held such as SDP,

·        Evidence for the economic test


This paperwork should be marked for the attention of: Authorisations and Returns Team, Processing the following address:

Nottingham Authorisations and returns team

CITEX Authorisations and Returns Team

2nd floor East

HM Revenue and Customs

Fitz Roy House

Castle Meadow Road




Or direct to your Client Relationship Manager if you are under Large Business control.