SPE16440 - Other specific goods: fish

Note: This manual is under review following Brexit and is likely to be withdrawn.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

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.