SPE13305 - VAT only IP: authorisation
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Note: This manual is under review and is likely to be withdrawn.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.
The same conditions and requirements of IP authorisation will apply except:
- specific IP VAT only CPCs must be used (refer to UK Tariff Volume 3) and
- (NI ONLY) authorisations involving more than one Member State cannot be accepted as most Member States do not authorise use of IP for goods liable to import VAT only.
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