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HMRC internal manual

Customs Special Procedures Manual

Other specific goods: fish

Please refer to Special Procedures Notice 3001, Annex C, paragraph 8 for further details.

The quotas and duty suspensions available for fish are subject to frequent change, authorisations should not normally exceed one year. If they exceed one year, they must be monitored periodically to ensure they remain valid. The authorisation should clearly identify the commodity codes of the products authorised. There have been cases where authorisations have been issued by Customs for ineligible commodity codes. You must therefore check in the tariff that all commodity codes cited in the authorisation are in fact eligible for End-use before issuing the authorisation. Authorisation holders should be reminded of the need to periodically check their authorisations remain valid, especially if the goods are subject to a Tariff quota.