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You can use authorisation by declaration (AbD) if you do not have an existing authorisation in place to use a special procedure.

Your customs declaration will be a one-off authorisation to use the special procedure you need once, for goods on that declaration.

Special procedures relieve import duties (Customs Duty and import VAT) while you process or store goods, or while they are in the UK temporarily. You can get relief on duties in certain circumstances. For more information, read the section 鈥楬ow customs special procedures can help you鈥�.

Authorisation by declaration may be a good option if you:听

• do not want to apply for a prior authorisation
• do not鈥�use special procedures often
• have a one-off need that your existing authorisation does not cover

You will normally need a聽refundable financial guarantee for the full amount聽of duties. If you choose to get a prior authorisation in Great Britain (England, Scotland and Wales) instead, then in most cases you鈥檒l not need a guarantee.听

Read the section 鈥榃hen you cannot use authorisation by declaration鈥� for more guidance on restrictions.听

How customs special procedures can help you聽

Using Temporary Admission聽

Temporary Admission means you can use your goods in the UK temporarily with Customs Duty and import VAT suspended. You cannot process them, but maintenance and repair are allowed if this was not the reason for importing them.听

You鈥檒l get relief on duties when you re-export your goods, but these become payable if you put them on the UK market and into free circulation.

Using inward processing聽

Inward processing means you can process your goods in the UK with Customs Duty and import VAT suspended. You鈥檒l get relief on these duties if you re-export your goods, but they become payable if you put the goods on the UK market and into free circulation.听

Using authorised use聽

Authorised use relieves Customs Duty for goods put to an authorised use. You鈥檒l pay Customs Duty if you do not put the goods to the authorised use.听

Using outward processing聽

Outward processing reduces Customs Duty and import VAT when your goods return to the UK after you sent them abroad to be repaired.听

You鈥檒l only pay duty on any charges made for repair or replacement and any costs of shipping and insurance to return the goods to you.听

Find out more about customs special procedures.听

How to use authorisation by declaration聽

To enter your goods into a special procedure using authorisation by declaration you鈥檒l need to:听

1. Use the relevant procedure code on your import declaration.

2. Provide a refundable financial guarantee.

If you are using outward processing, enter the procedure code on the export declaration 鈥� and no guarantee is required.听

Find more guidance on completing an import declaration, including procedure codes.

If someone else makes declarations on your behalf聽

You鈥檒l need to:听

1. Tell them that you want to use authorisation by declaration, and for which special procedure.

2. Agree with them how the guarantee will be provided. You can provide a guarantee鈥痑s a payment from your own or your agent鈥檚 deferment account and we will return this to the account holder when the procedure has ended.

For export declarations, tell them that the goods were imported using AbD.听

How to discharge your goods聽

Keep a clear record of what you do with goods you import using AbD. This will help you to complete your Bill of Discharge (where required) and get your guarantee returned.听

Discharging your goods from Temporary Admission

1. Discharge your goods 鈥� by re-exporting them or declaring them to another special procedure. In some circumstances you may also be able to declare them to the UK market in free circulation.

2. To reclaim your guarantee 鈥� email鈥�[email protected]鈥�(National Temporary Admission team) and send evidence of the goods鈥� export, such as your export declaration. If the goods were sold in the UK, then duties will need to be paid before we can refund the guarantee.

Discharging your goods from inward processing

1. Discharge your goods 鈥� by declaring them to the UK market (free circulation), declaring them into a different special procedure or re-exporting them.

2. If you declare your goods to the UK market, you will need to pay the duties.

3. Submit a Bill of Discharge鈥痶o HMRC 鈥� we鈥檒l return your financial guarantee.

Discharging your goods from authorised use

1. Discharge your goods 鈥� by putting them to the prescribed use.

2. Submit a Bill of Discharge to HMRC 鈥� we鈥檒l return your financial guarantee.

Using outward processing to discharge your goods聽

When your repaired goods are returned to the UK you need to do the following.

1. Declare them to free circulation and provide the reference number of the export declaration and evidence they are the same goods.

2. Provide evidence of the repair cost (or that it was free of charge).

If you cannot provide evidence of the repair cost and you gave us a guarantee, we will hold your guarantee until the evidence is available.

When you cannot use authorisation by declaration聽

You cannot use AbD:听

• 蹿辞谤鈥�customs warehousing
• if your goods are subject to anti-dumping duty
• if you are using鈥�simplified declarations for imports
• if you need a retrospective or backdated authorisation
• if you are using equivalence, which involves using free circulation goods in special customs procedures

Inward processing聽

You must鈥痯rocess your own goods 鈥� you cannot ask someone to do it on your behalf.听

You cannot use鈥�AbD for inward processing鈥痠f you:听

• need to use economic codes 5, 6, 7, 8 or 12
• are importing and processing:
  • controlled goods like arms, ammunition or chemicals that will be made into drugs
  • works of art, collector鈥檚 pieces and antiques
  • excise goods
  • meat for airline meals
  • catalysts, agents or items that help to manufacture or process goods for export
• have a Rural Payments Agency certificate that covers you for importing a certain amount of goods 鈥� if you want to import goods with a certificate, you鈥檒l need a full authorisation

Outward processing聽

You cannot use AbD to send goods outside of the UK for processing. You can only use it for repairs.听

Authorised use聽

You must be the person who puts the goods to authorised use 鈥� you cannot ask someone to do it on your behalf.

Temporary Admission聽

Under the Temporary Admission procedure, your goods must:听

• be imported for a specific use 鈥� you should鈥�check whether your goods are eligible
• not be altered 鈥� but they can be repaired to maintain their condition
• be re-exported within a set time period 鈥� this can be up to 2 years, but鈥�some goods have different limits