SPE13080 - Authorisation by declaration: details to be included on the Customs declaration entering goods to an IP authorisation by declaration
Source: gov.uk (2025-11-24)


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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

A number of Additional Information (AI) statement codes will need to be entered on the import declaration. Full details of the codes relating to authorisations by declaration are explained in full in the UK Tariff Volume 3 Appendix C9.

The AI code for Authorisation by Declaration in CDS is 00100. Traders should consult Appendix 4 contained within this page of the CDS Tariff for further details: https://www.gov.uk/guidance/additional-information-ai-statement-codes-for-data-element-22-of-the-customs-declaration-service-cds (https://eur03.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.gov.uk%2Fguidance%2Fadditional-information-ai-statement-codes-for-data-element-22-of-the-customs-declaration-service-cds&data=05%7C01%7Ccustoms.specialproceduresreliefs%40hmrc.gov.uk%7C3806734a3f2d46d0732208dafdfb65d9%7Cac52f73cfd1a4a9a8e7a4a248f3139e1%7C0%7C0%7C638101553422663327%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&sdata=dUqiQJqewlJflm5cXZIwyJ5YJmguXhjZe7YGjeyXERw%3D&reserved=0)

AI statement codes are not required where full UK or authorisations covering Northern Ireland and the EU is used, as any relevant information necessary for IP authorisation would have been stated in the application and clearly identified in the authorisation letter issued.

Information to be included on the customs import declaration

The following information will need to be provided by traders using IP with an authorisation by declaration (and should be used by NIRU as part of their post-clearance assurance):
- correct Customs Procedure Codes for use with IP with an authorisation by declaration
- the economic reason for the application (Economic code) quoted as an Additional Information code (ECO)
- the type of processing to be carried out quoted as an Additional Information (AI) code (PRO) as follows:
PRO01 - alcoholic goodsPRO02 - tobacco goodsPRO03 - chemicals and pharmaceuticalsPRO04 - motor vehicles and partsPRO05 - maritime vessels and partsPRO06 - aircraft, satellites and partsPRO07 - other industrial goodsPRO08 - milk and milk productsPRO09 - sugar and sugar productsPRO10 - other agricultural goods
- whether the main processed products (MPPs) produced by the processing operation change the Commodity Code (CN) of the goods originally imported to IP (indicated by an Additional Information (AI) code (MCP) as follows:
MCP01 – same as import goodsMCP02 - change of eight-digit CN code (input the new eight-digit CN code immediately after the AI statement identifier)
- The Rate of Yield, see https://www.gov.uk/guidance/apply-to-delay-or-pay-less-duty-on-goods-you... (https://www.gov.uk/guidance/apply-to-delay-or-pay-less-duty-on-goods-you-import-to-process-or-repair) should be indicated by an Additional Information code (ROY) as follows:
ROY01 – rate of yield = 1:1ROY02 – rate of yield to be established through processing records
- POD codes – period for discharge (POD=?) except for goods subject to a restricted throughput period, a standard throughput period of six months is granted therefore POD=6 should be entered in Box 44 of the declaration.
( NI ONLY) Council Regulation (EU) 952/2013, Article 255

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