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HMRC internal manual

Customs Special Procedures Manual

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

See also SPE05080.

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.