SPE13490 - Supply Balance (economic code 05): general (NI ONLY)
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Note: This manual is under review and is likely to be withdrawn.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.
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