SPE16080 - General relief conditions: calculation of Customs debt
Goods subject to Authorised Use should have the debt calculated without including any other Union values or goods. For example:
brake linings of Commodity Code 8708 3110 are imported at a reduced duty rate. When they are mounted onto the drive axles but not yet built onto the vehicles, a Customs debt is incurred. The debt is only incurred in respect of the brake linings and not the axles
petroleum oil is imported for a specific process. Before undergoing that process, it is purified for easier handling. The purification increases the value of the oil by 10%. Before the purified oil is processed, a Customs debt is incurred. The value added to the oil by the purification process is not taken into consideration when calculating the debt
SPE16055 - General relief conditions: provisions for common storage of goods
Where there is a proven commercial need, traders may apply to their Supervising office for authority to store Authorised Use goods together with non Authorised Use goods of the same kind. Equivalence may be approved only if the goods are of the same commercial quality, the same technical characteristics and fall within the same Tariff Sub-Heading (that is, the same first 8 digits of the Commodity Code).
If you are satisfied that there is a need for such an arrangement and no control difficulties are likely to arise, the application may be approved.
SPE13080 - Authorisation by declaration: details to be included on the Customs declaration entering goods to an IP authorisation by declaration
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
“
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
”.
The information required where an application for IP is made via a customs declaration is set out in
Commission Delegated Regulation (EU) 2015/2446, Article 163. (NI ONLY)
Additional Information (AI) codes