SPE13065 - Authorisation by declaration: general
Source: gov.uk (2025-11-24)


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The following information can be found in: https://www.gov.uk/guidance/using-inward-processing-to-process-or-repair... (https://www.gov.uk/guidance/using-inward-processing-to-process-or-repair-your-goods)

Applications for IP with an authorisation by declaration

Authorisations by declaration may be used for IP in the UK. Regular users of IP should be encouraged to apply for full IP authorisations as the authorisation by declaration may only be used for a maximum of three times per year and there are other restrictions applicable (see SPE13070 (https://www.gov.uk/hmrc-internal-manuals/customs-special-procedures/spe13070)). Application for authorisation is made each time goods are entered to IP using the appropriate authorisation by declaration CPC (51 00 001 or 51 00 003) on the customs import declaration. The authorisation is granted by acceptance of the Customs declaration. If a declaration is accepted, the authorisation will only be for the goods covered by that declaration. Its use is supervised by NIRU. With effect from 01 May 2016 there is a mandatory requirement for a guarantee to cover potential and/or actual debts.

Information to be included in the application

Specific information is to be included in each application for IP with an authorisation by declaration. The information required is the minimum information laid down under (NI ONLY)Commission Delegated Regulation (EU) 2015/2446, Article 163. Any applications to reduce the level of information on the declaration cannot be considered.

Authorisation number for an authorisation by declaration

Every entry to IP with an authorisation by declaration will be allocated an individual authorisation number. This is the CHIEF import declaration reference number which is made up of the three-digit EPU (Entry Processing Unit) number where the entry was made, followed by the actual CHIEF entry number and the date of the entry.

Information on the conditions relating to use of an authorisation by declaration

When a trader's first entry to an IP with an authorisation by declaration CPC is logged, NIRU's system will issue them with a 'welcome' letter containing some basic information on the conditions of using this procedure.

Annulment of an authorisation by declaration

If an entry is accepted and it is subsequently established that the application does not meet conditions for using an authorisation by declaration, NIRU will need to annul the authorisation. The customs duties and import VAT would be due and the normal C18 process should be taken to recoup the debt. If appropriate, NIRU may suggest that the trader applies for a full IP authorisation (on form SP3) with a request that the authorisation be applied retrospectively to the goods incorrectly entered to the authorisation by declaration.

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