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HMRC internal manual

Customs Special Procedures Manual

Supply Balance (economic code 05): successive processing

Where successive or further processing under IP will be carried out on the same goods, the RPA (or equivalent) can give approval for a supply balance certificate to be used by two different traders. In such cases the certificate will clearly show the names of the two traders to whom the certificate has been issued. The RPA will endorse box 20 of the certificate with the following:

‘Application by … for a second authorisation for the placement of the product (CN code) in accordance with Article 1(2) of Regulation (EC) No. 1488/2001’

and send it to the first processor who will then present it with their SP3 IP application form. Any requests to use the certificate to obtain a third or subsequent authorisation must be refused.

If a sub-processor is named on an application (SP3 box 1), there is no need for a second application to be made on the certificate.

Commission Regulation 1488/01, Articles 1(2) and 14