SPE13540 - Supply Balance (economic code 05): period of validity of the authorisation/period for discharge

Note: This manual is under review following Brexit and is likely to be withdrawn.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 hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on 天美影院 from HMRC.

An IP authorisation can only be issued during the period of validity of the supply balance certificate.

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