SPE13520 - Supply Balance (economic code 05): endorsing the supply balance certificate and advising the RPA
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. For up-to-date guidance on special procedures, please refer to Pay less or no duty on goods you store, repair, process or temporarily use (GOV.UK) (https://www.gov.uk/government/collections/pay-less-or-no-duty-on-goods-you-store-repair-process-or-temporarily-use) and Customs Technical Handbooks (GOV.UK) (https://www.gov.uk/government/collections/customs-technical-handbooks). If you have feedback about this manual being archived, email xxx@xxx.xx (mailto:xxx@xxx.xx).

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If the IP application is approved the authorising office must complete the original copy 1 of the certificate that was presented with the IP application as follows:
- state the quantity of goods actually applied for in part 2 of the first section of column 29 and in the first section of column 30
- sign the first section of column 32 and stamp it to certify the date on which the application for IP was made and
- forward the certificate to the RPA within 15 working days of receipt. A copy of the authenticated certificate must be kept in the trader's folder.
Where the certificate is to be used to obtain two IP authorisations (SPE13505 (https://www.gov.uk/hmrc-internal-manuals/customs-special-procedures/spe13505)) the authorising office should complete the certificate as above but retain the certificate until advised by the authorisation holder of the quantity of processed product to be moved to the second processor. A copy of the certificate should be sent to the RPA.

The amount to be moved should be added to the endorsement in box 20 of the certificate in the form 'For (insert quantity) kg'. The completed certificate should then be sent immediately to the RPA who will revalidate the certificate and send it to the second processor for them to present with their IP application.

When the second processor's SP3 application and certificate is received, the checks in SPE13495 (https://www.gov.uk/hmrc-internal-manuals/customs-special-procedures/spe13495) should be made ensuring that the quantity of goods to be entered does not exceed the quantity stated in box 20 of the certificate. If the application is approved, the authorising office must show the quantity actually applied for in Part 2 of Section 2 of Column 29 of copy 1. The second section of column 30 should also be endorsed with a signature and date to signify the date on which the application for authorisation was lodged. The certificate should then be returned to the RPA within 15 working days of receipt. Copies of the authenticated certificates should be retained in the trader's folder.

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