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HMRC internal manual

Customs Special Procedures Manual

Supply Balance (economic code 05): supply balance certificate extracts

As the certificates can only be used once, when the quantity of goods included on an IP application under economic code 05 is less than the quantity on the certificate, the remaining balance on the certificate will be lost. The trader can however apply for an extract from the main certificate to divide the total amount into smaller certificates. A trader may also wish to do this if they want to be able to transfer the rights for only part of the certificate.

Extracts can be applied for at any time during the period of validity of the certificate.

Commission Regulation 1488/01, Article 10