Authorisation
Source: gov.uk (2025-07-16)

Information on authorisation.

Types of outward processing Authorisations

This handbook provides specific details on the types of OP authorisation.

Full Authorisation
- this is for regular OP users
- exporters should apply at least 30 days before exporting
- their GB Economic Operator Registration and Identification (EORI) number
- an authorisation number or customs office reference if they have held an authorisation for identical goods in the last 3 years
A full authorisation can be granted up to a maximum period of 5 years.

To apply for full authorisation a trader needs to complete an online authorisation application.

Authorisation by Declaration (AbD)

This is suited to persons exporting goods occasionally outside the UK for repair. When an exporter declares the goods into OP this is considered an application for an authorisation. The Exporter can use this type of authorisation up to 10 times in a rolling year for goods with a total value of up to £500,000 for each consignment.

Exporters cannot use AbD if:
- they are using Simplified Customs Declarations
- they want to use the equivalence or standard exchange system (https://www.gov.uk/guidance/using-similar-goods-to-replace-customs-special-procedure-goods)
- they apply for a retrospective or backdated authorisation
- their goods are subject to anti-dumping duty (https://www.gov.uk/government/publications/notice-376-anti-dumping-and-countervailing-duties)
Retrospective authorisation

Exporters can apply for a retrospective authorisation after they’ve exported the goods, or while they are going through the processing. HMRC will only approve a person where retrospective authorisation has not been given in the previous 3 years. An authorisation can be backdated no longer than one year before the date on which the application was accepted by HMRC. Requests for retrospective authorisations are considered on a case-by-case basis. The exporter must state why they require this type of authorisation and be able to provide sufficient evidence if requested by HMRC. If an authorisation holder forgot to renew their authorisation, they will need to contact their Customs Supervising Office to explain why they were unable to renew their authorisation earlier.

To be granted a retrospective authorisation all the following conditions must be met:
- there is a strong proven economic need
- the application is not related to attempted deception
- the exporter can prove based on accounts or records
- all the requirements of the procedure are met
- where appropriate, the goods can be identified for the period involved, the authorisation does not require an examination of the economic conditions and the application is not concerned with retrospective renewal for the same kind of operations and goods
- any application for renewal for the same kind of goods or operation the application is submitted within three years of the expiry of the original. HMRC may grant a retrospective authorisation if the goods are no longer available subject to the conditions above
If a retrospective authorisation is approved, the trader is required to ensure that records and other documentation reflect any grant of retrospective authorisation. This could include amending or cancelling previous import customs declarations.

More information on how to amend or cancel an import customs declaration can be found at Amend or cancel a Customs Declaration Service import declaration (https://www.gov.uk/guidance/amend-or-cancel-a-customs-declaration-service-import-declaration)