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HMRC internal manual

Customs Special Procedures Manual

Supply Balance (economic code 05): statistical reporting of economic code 05 goods

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).

Commission Regulation 1488/2001, Article 25