SPE13525 - Supply Balance (economic code 05): certificates issued in another Member State (NI ONLY)

Note: This manual is under review following Brexit and is likely to be withdrawn.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.

»Ê¹ÚÌåÓýappse should be treated in the same way as those issued by the RPA. »Ê¹ÚÌåÓýapp signed and stamped certificates should be returned to the issuing office specified in Section 1 of the certificate within 15 working days.

A copy of the authenticated certificate should be retained in the trader’s folder.

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