SPE13575 - Continental shelf: Authorisation by declaration (AbD)

Note: This manual is under review following Brexit and is likely to be withdrawn.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.

Application to use the Authorisation by declaration (AbD) for movements to and from continental shelf should be indicated on SP3 IP application form.

Approval should not be granted unless all of this information has been provided and the applicant has a good compliance record. Records and the details to be entered must be sufficient to support the normal requirements of IP. Commercial documents to be used must at least show:

• date
• customs status of the goods
• description of goods
• commodity (CN) code
• destination, and
• a unique reference number which will enable the goods to be traced through stock and financial records.

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