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HMRC internal manual

Customs Special Procedures Manual

Supply Balance (economic code 05): entry of the goods

Once authorised, the authorisation holder can enter the goods to IP at any time during the period of validity of the authorisation. This can be carried out under one entry or under several entries. There is no need to present a copy of the certificate with the entry declaration. CPC 51 00 000 should be used on the Customs declaration for entry to IP.