SPE13070 - Authorisation by declaration: restrictions on the use of IP with an authorisation by declaration

This manual will be archived on 15 December 2025. For up-to-date guidance on special procedures, please refer to Pay less or no duty on goods you store, repair, process or temporarily use (GOV.UK) and Customs Technical Handbooks (GOV.UK). If you have feedback about this manual being archived, email hmrcmanualsteam@hmrc.gov.uk.

Note: This manual is under review and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

 

https://www.gov.uk/guidance/apply-to-delay-or-pay-less-duty-on-goods-you...

You can apply for authorisation in your customs declaration at the border.

You can use do this up to 3 times in a rolling year for goods valued up to £500,000 for each import.

You cannot use it if any of the following apply:

  • you’re using simplified customs declarations
  • if you’re asking for a retrospective or backdated authorisation
  • if your goods are subject to anti-dumping duty
  • if you’re using economic codes 5, 6, 7, 8 or 12
  • you’re importing and processing:
    • controlled goods like arms, ammunition or chemicals that will be made into drugs (Chapter 93 goods)
    • works of art, collector’s pieces and antiques (Chapter 97 goods)
    • excise goods
    • meat for airline meals (including cutting, slicing or cooking)
    • catalysts, agents or items that help to manufacture or process goods for export
    • ozone depleting substances or drug precursor chemicals

You cannot apply for this type of authorisation if you 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

https://www.legislation.gov.uk/uksi/2018/1249/regulation/7

Note - Northern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979