SPE16015 - General relief conditions: goods subject to favourable tariff treatment by reason of their nature

Note: This manual is under review following Brexit and is likely to be withdrawn.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

Goods falling within the category of those listed in Section IV, Annexes 8 and 9 of the Combined Nomenclature do not require an Authorised Use authorisation because they should already be denatured or meet the classification criteria at the time of importation. These goods should be controlled at the time of importation by reference to the relevant certificate/invoice/packaging, subject to the legislation. Any enquiries concerning goods that may be entitled to be classified under the annex should be made to ECSM Classification Team.

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.