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HMRC internal manual

Customs Special Procedures Manual

General relief conditions: the issue of an authorisation to cover imports and processing by more than one company

An End-use authorisation may be issued to cover processing by multi-national companies, and companies that have no legal relationship. This applies to authorisations involving more than one member state where companies are in different Member States, and also authorisations where separate legal persons operate in the UK. The authorisation is issued to one company who is the authorisation holder. Other parties to the authorisation must be named as processors at box 1b) on the application Form SP1 and may import or process End-use goods under the authorisation. They may also obtain goods or dispose of them under the transfer system. The authorisation holder is responsible for the duty and associated charges on all goods imported under the authorisation, including those imported or processed by named processors.

If goods are moved between the authorisation holder and a processor, the holder retains responsibility for any duty debts incurred on the goods. It is for the authorisation holder to arrange to indemnify themselves with their suppliers/customers/sister companies included in the authorisation.