SPE13555 - Supply Balance (economic code 05): statistical reporting of economic code 05 goods
This manual will be archived on 15 December 2025. For up-to-date guidance on special procedures, please refer to Pay less or no duty on goods you store, repair, process or temporarily use (GOV.UK) and Customs Technical Handbooks (GOV.UK). If you have feedback about this manual being archived, email hmrcmanualsteam@hmrc.gov.uk.
Note: This manual is under review and is likely to be withdrawn.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.
Each authorising office must provide the UoE with details (on a monthly basis) of all authorisations issued under economic code 05, giving the following information:
- name of the authorisation holder
- authorisation number
- CN (commodity) code of the goods
- description of the goods
- quantity of goods authorised and
- authorisation start date.
Supervising offices must send the UoE details (on a quarterly basis) of all goods entered under economic code 05 with:
- name of the authorisation holder
- authorisation number
- CN code of the goods and
- total quantity of goods entered per authorisation.
The UoE will collate this information and pass it on to the Rural Payments Agency (RPA).
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