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HMRC internal manual

Customs Special Procedures Manual

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

From 01 May 2016 you will be required to put a guarantee for customs duty and/or VAT in place. This cannot be a cash deposit so you must ensure the guarantee is in place prior to import.

IP with an authorisation by declaration cannot be used for (or with):

Or the import and processing of, see Notice 3001/2015, Annex D Section 2.9.11

  • Chapter 93 goods (Arms and ammunition)
  • Chapter 97 goods (Works of art, collectors pieces and antiques)
  • any goods (regardless of Tariff Chapter heading) which are over the value of £500,000
  • excisable goods
  • meat for airline meals (including cutting, slicing or cooking)
  • catalysts, agents or production accessories, see Notice 3001/2015, Annex D Section 4 to assist in the manufacture or processing of EU goods for export
  • ozone depleting substances or drug precursor chemicals, see Notice 3001/2015, Annex D Sections 3.8 and 3.10


  • where the Rural Payments Agency (RPA) has issued a document permitting entry to IP within the limits determined on the basis of a supply balance under Article 11 Council Regulation (EC) 3448/93 (see Section 22.4 for further information on RPA)
  • equivalence, prior export equivalence
  • goods subject to anti-dumping duty

Or other simplifications such as any simplified:

  • import or export procedure (including Customs Freight Simplified Procedure (CFSP) and, for export, Entry in Declarant’s Records and Simplified Declaration Procedure (SDP))
  • discharge procedures for aircraft and spacecraft/satellites (including Simplified Discharge by Anticipation (SDBA))
  • Procedures to process IP goods in a customs warehouse
  • Procedures for Commissary stores.