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HMRC internal manual

Customs Special Procedures Manual

Supply Balance (economic code 05): period of validity of the authorisation/period for discharge

An IP authorisation can only be issued during the period of validity of the supply balance certificate.

*Commission Regulation No 1488/2001, Article 1(1) *

For periods for discharge and periods of validity of authorisation see Special Procedures generic guidance for full details.

Council Regulation (EU) 952/2013, Article 257; Commission Regulation (EU) 2015/2446, Article 173; Commission Guidelines