SPE13485 - Supply Balance (economic code 05): contents
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.
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SPE13490General (NI ONLY)
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SPE13495Supply balance certificates (economic code 05)
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SPE13500Supply balance certificate extracts
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SPE13505Successive processing
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SPE13510Application for authorisation
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SPE13515Authorisation
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SPE13520Endorsing the supply balance certificate and advising the RPA
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SPE13525Certificates issued in another Member State
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SPE13530Transferring rights to the supply balance certificate
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SPE13535Retrospective authorisation
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SPE13540Period of validity of the authorisation/period for discharge
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SPE13545Entry of the goods
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SPE13550Movement of the goods
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SPE13555Statistical reporting of economic code 05 goods