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SPE13075 - Authorisation by declaration: conditions for IP with an 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 ”.   All traders using Inward Processing must obtain an authorisation from Customs. For traders using IP with an authorisation by declaration, the authorisation is granted when the customs import declaration (using the correct IP Customs Procedure Code (CPC)) is accepted by Customs.

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