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HMRC internal manual

Customs Special Procedures Manual

Supply Balance (economic code 05): authorisation

If the IP authorisation is approved it can be issued effective from any future date within the period of validity of the certificate. The authorising office will also need to endorse the supply balance certificate and advise the RPA (see SPE13520).

Where the authorisation includes approval to enter the same goods under different economic codes, the authorisation must specify if the certificated amount is to be entered to IP before or after the additional quantities can be entered under the other economic codes approved.

Separate certificates will be issued by the RPA (or equivalent) for each basic product applied for during each application period. However, only one certificate per basic product per application can be issued. Therefore, a prospective authorisation holder may be in possession of a number of certificates, each certificate for a different basic product.

There is no requirement for each certificate to be the subject of a Single Union application/authorisation unless differing periods of validity of authorisation apply. In these circumstances, individual authorisations should be applied for. Where different periods for discharge apply, a single SP3 may be used provided that the authorisation clearly states which period for discharge applies to which goods.