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HMRC internal manual

Customs Special Procedures Manual

Authorising a Special Procedure: other forms of authorisation

As well as the ‘full’ authorisation for which the process of application and approval is explained in this section and in SPE04000, there are a number of other types of authorisation. Please refer to Notice 3001 Section 2 for information on these.

Other forms of authorisation include:

  • authorisation by declaration (IA A255 and DA A163)
  • oral declaration for Temporary Admission (UCC A6.1, 6.2, 6.3a and 211 and DA A165)
  • declaration by any other act
  • ATA or Carnet de Passages en Douane (CPD) carnet (for application for TA).