Spe16730 - completion of authorised use and discharging liability: authorised use relief and customs warehousing - hmrc internal manual

SPE16730 - COMPLETION OF AUTHORISED USE AND DISCHARGING LIABILITY: AUTHORISED USE RELIEF AND CUSTOMS WAREHOUSING Note: This manual is under review following Brexit and is likely to be

withdrawn. If there is anything within this manual you use regularly, please email [email protected] to let us know. Please check the other guidance available on GOV.UK from HMRC.

ENTERING AUTHORISED USE GOODS TO CUSTOMS WAREHOUSING At the point of importation these goods should be entered under normal warehousing procedures, using the non Authorised Use tariff

subheading and CPCs 71 00 000 or 71 00 001. For Shipwork goods where any tariff heading is applicable the goods should be entered under normal warehousing procedures using the appropriate

tariff sub-heading. Only when removing the goods from warehouse should the trader claim Authorised Use relief. GOODS REMOVED FROM CUSTOMS WAREHOUSING Authorised Use authorised traders can

enter goods to Authorised Use relief on removal from the warehouse using Form C88 SAD with either CPC 40 71 003 (shipwork goods) or 40 71 004 (other Authorised Use) in box 37. 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.

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