Authorisation covering Northern Ireland and the EU
Source: gov.uk (2025-04-30)

Information on authorisation covering Northern Ireland and the EU.

(Northern Ireland private individuals and traders only) Exporters who carry out work on their goods over sites in both Northern Ireland and the EU, can get a single authorisation rather than having one for each site.

In Northern Ireland, to apply, the exporter needs to request access to the application system by emailing xxx@xxx.xx (mailto:xxx@xxx.xx) and provide the following:
- name
- contact email address
- address of your Northern Ireland operation
- EORI number starting XI
Authorisation examples

The following examples are provided as a guide to help the exporter to decide which type of outward processing authorisation would be appropriate.

Example 1

An exporter wishes to export fabric from the UK to Bangladesh to be manufactured into ladies’ blouses on a regular basis all of which will be re-imported to the UK. The exporter needs a full OP authorisation.

Example 2

A private individual wishes to send his daughter’s watch by post to the USA for repair. Private individuals do not require prior authorisation for the repair of goods which are their personal property or that of members of their family. The person must obtain a certificate of overseas posting from the Post Office when he posts the watch to the USA.

When the watch is returned, he must contact the officer at the parcel depot and ask for the goods to be entered to OP under the non-commercial repair’s procedure, quoting the correct Procedure Code on the declaration.

Example 3

A private individual wishes to export personal gold jewellery from the UK to India, to have it remodelled and the stones reset before re-importing it to the UK. Subject to production of satisfactory evidence regarding export, and appropriate means of identifying the exported jewellery for example photographs of the stones taken before export, assay certificates, etc being available they may enter the goods using authorisation by customs declaration at export.

Example 4

A UK exporter has a regular need to export defective music players to Taiwan for replacement under warranty. The replacements are imported to the UK. They should apply for a full authorisation on the authorisation application system with approval for the standard exchange system.

Example 5

A person imports telephone equipment to the UK and maintains a stock in a Customs Warehouse, drawing from this stock as required. Defective equipment is returned to Singapore for repair for which they will be charged. They wish to draw stock from the warehouse to replace defective items before these are exported for repair. The repaired goods are returned to the Customs Warehouse in the UK.

The person requires a full authorisation with authority to use the standard exchange system with prior importation. Goods drawn from warehouse must be entered to free circulation using correct Procedure Code. The person must export the defective goods within 2 months, using the correct Procedure Code.

When goods re-imported after repair are returned to warehouse, they should be entered under the correct warehousing Procedure Code, as they will no longer be outward processing goods.

Exporters must quote their authorisation number on all export, re-import and free circulation declaration made under their authorisation. If they use an agent, freight forwarder or Express Operators to complete their customs declaration to or from a procedure on their behalf, exporters must ensure they issue clear written instructions to them. These instructions should include their authorisation number and the appropriate Customs Declaration Service Procedure Code and Additional Procedure Code (APC) to be used on their customs declarations.