SPE13490 - Supply Balance (economic code 05): general (NI ONLY)
Note: This manual is under review following Brexit and is likely to be withdrawn.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.
An IP application under economic code 05 should only be necessary for goods included in Annex 71.02. If economic code 05 is used a supply balance certificate issued by the Rural Payments Agency (RPA) or equivalent organisation in another Member State must be provided with the IP application. No economic test is required.
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