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HMRC internal manual

Customs Special Procedures Manual

Supply Balance (economic code 05): general

An IP application under economic code 05 should only be necessary for goods included in Annex 71.02 (see also Notice 3001, Section 3.4). 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.

Commission Delegated Regulation (EU) 2015/2446, Annex 71.02; Notice 3001/2015, Section 3.4; Commission Regulation 1488/01, Article 1(1)