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HMRC internal manual

Customs Special Procedures Manual

Supply Balance (economic code 05): transferring rights to the supply balance certificate

The certificate holder may transfer the rights of their certificate to a single transferee at any time during the validity of the certificate. The RPA (or equivalent authority) will enter details of the movement in box 6 of the certificate. The trader receiving the rights of the certificate will then be entitled to make an application for IP authorisation under economic code 05 in their own name.

Commission Regulation 1488/2001, Article 15