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HMRC internal manual

Customs Special Procedures Manual

Supply Balance (economic code 05): application for authorisation

Form SP3 should be completed for a UK authorisation (without an economic test). The authorisation can only be issued for a quantity stated on the certificate/extract. As applicants will not normally have prior experience of IP, particular attention should be taken to ensure that proper records are in place to enable the procedures to be monitored. In addition to the usual SP3 checks, the authorising office must ensure that copy 1 of the supply balance certificate is presented by the end of the third month following the month in which the certificate was issued.

SP3 applications under economic code 05 should be rejected and the supply balance certificate returned to the RPA (or equivalent authority in the Member State of issue) if:

  • the IP application is received after the expiry of the certificate
  • the text required in section 24 of the certificate is not included (see SPE13495)
  • there are unauthorised alterations made (any changes authorised by the RPA (or equivalent authority) will be clearly marked), or
  • there is any doubt over the authenticity or accuracy of entries on the certificate.

A provisional IP authorisation must not be issued pending verification of the validity of a certificate.

If the amount of goods to be entered to IP exceeds the quantity covered by the certificate, the trader may apply to cover the additional quantities under economic code 08. Where the additional quantities exceed the €150,000 that can be approved under economic code 08, an economic test will need to be made by the Commission. In such cases the trader must clearly differentiate between the values and amounts requested under each economic code. The Commission do not need to receive applications for economic tests for applications made under economic code 05 or where an additional amount is requested under economic code 08.

Commission Regulation 1488/01, Articles 7, 9, 13 and 17