SPE16420 - Other specific goods: casein

Note: This manual is under review following Brexit and is likely to be withdrawn.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

Please refer to: Guidance: Apply to pay less duty on goods you import for specific uses

Other goods - Casein, which is intended for industrial uses, other than the manufacture of foodstuffs or fodder is eligible for Authorised Use relief.

Transfers to a third party

Transfers within the UK using commercial documents may be allowed with the following modification delivery notes and invoices are to be clearly marked:

‘supplied under the terms of your Authorised Use authorisation - not to be used for the manufacture of foodstuffs or fodder’.

Action for control officer of the transferee

On audit, delivery notes should be checked against the authorisation holder’s Authorised Use records. If you are satisfied, that the casein received by the trader is not being used in the manufacture of foodstuffs or fodder, no other verification is necessary.

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.