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HMRC internal manual

Customs Special Procedures Manual

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

Normal movement procedures apply. If the recipient does not hold an authorisation issued under economic code 05 and receives goods from several authorised certificate holders and/or the total of goods received is in excess of €150,000, the receiver will need to arrange for an economic test via the Commission and will need hold a full authorisation (with an economic test).