SPE16735 - Completion of Authorised Use and discharging liability: export of Authorised Use goods

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Where Authorised Use goods have been put to an eligible Authorised Use and are then entered for export, they should be treated in the same way as any other free circulation goods. Authorised Use goods which have not been put to an eligible Authorised Use may also complete Authorised Use by being exported. While export of Authorised Use goods may be approved, export is not regarded as a normal method of eligible disposal for Authorised Use goods. Until such goods have been put to an eligible use, they remain under Customs control. However if it is intended to export aircraft, aircraft parts or shipwork goods to satisfy Authorised Use, they may be entered to the export procedure inland under CSE or SDP at a DEP and move to the office of exit without the need for transit or NCTS guarantee requirements.

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.