SPE13080 - Authorisation by declaration: details to be included on the Customs declaration entering goods to an IP authorisation by declaration
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
“
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
”.
The information required where an application for IP is made via a customs declaration is set out in
Commission Delegated Regulation (EU) 2015/2446, Article 163. (NI ONLY)
Additional Information (AI) codes