SPE14500 - Specific rules and processes relating to Outward Processing: authorisation by declaration at export (previously known as 'simplified' authorisation) for repair

Note: This manual is under review following Brexit and is likely to be withdrawn.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

This type of authorisation is allowable only for goods exported for repair. It is intended for traders who have an occasional (less than three times a year) need to temporarily export goods for this purpose.

No process other than repair can be authorised under authorisation by declaration and the exported goods should be of a type which is capable of being repaired. However, if while the goods are abroad the repairer decides to replace, instead of repairing them, replacements may be imported under this type of authorisation.

This simplified procedure may also be used to apply for SES with prior importation. Authorisation is granted by customs acceptance of the import declaration, and a guarantee is taken pending export of the faulty goods, or their assignment to another customs approved treatment or use.

Import VAT due on replacement goods

It should be noted that, if the goods are ‘replaced’ rather than ‘repaired’ then import VAT is due on the full customs value of the replacement goods.

Note: Exports under this type of authorisation may not be declared under the Customs Freight Simplified Procedures (CFSP) or and export simplifications such as SDP, EIDR or at a DEP.

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