SPE13550 - Supply Balance (economic code 05): movement of the goods

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

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).

Note - Northern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979