SPE16020 - General relief conditions: who can apply for relief
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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Please refer to Special Procedures: Pay less or no duty on goods you store, repair, process or temporarily use (https://www.gov.uk/government/collections/pay-less-or-no-duty-on-goods-you-store-repair-process-or-temporarily-use)

The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018-Chapter 4 (https://www.legislation.gov.uk/uksi/2018/1249/part/4/chapter/4/made) Authorised Use is covered by the above chapter and summarised in Guidance: Apply to pay less duty on goods you import for specific uses (https://www.gov.uk/guidance/apply-to-pay-less-duty-on-goods-you-import-for-specific-uses)

The following may be authorised:
- importing the goods or having them imported for free circulation with an Authorised Use, and partly or totally assigning these goods to the prescribed Authorised Use, or importing the goods or having them imported for free
- circulation with an Authorised Use, and transferring the obligations to other persons to complete the Authorised Use who partly or totally assign them to the prescribed Authorised Use, or
- partly or totally assigning goods imported for free circulation with an Authorised Useand transferring the obligations to them, to complete the prescribed Authorised Use, or
- transferring the obligation of the goods with an Authorised Use to other authorised persons.
The authorisation holder does not need to be the owner of the goods. However, the authorisation holder is responsible for the duty and associated charges on all goods imported under the authorisation. If goods are sold by the authorisation holder to a non Authorised Use authorised trader, or otherwise diverted from their prescribed Authorised Use, the original Authorised Use authorised trader retains responsibility for any debts incurred on the goods.

Authorised Use relief cannot be claimed for imports of goods by non UK companies where the Authorised Use authorisation holder (established in the UK) has no involvement in the activity other than permitting their Authorised Use authorisation number to be used.

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.