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HMRC internal manual

Customs Special Procedures Manual

Supply Balance (economic code 05): certificates issued in another Member State

These should be treated in the same way as those issued by the RPA. The signed and stamped certificates should be returned to the issuing office specified in Section 1 of the certificate within 15 working days.

A copy of the authenticated certificate should be retained in the trader’s folder.

Commission Regulation 1488/2001, Articles 13 and 14; Council Regulation (EU) 952/2013, Article 51