SPE13075 - Customs Special Procedures Manual - HMRC internal manual
SPE13075 - Authorisation by declaration: conditions for IP with an 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 ”. All traders using Inward Processing must obtain an authorisati...
United Kingdom Northern Ireland Customs Supervising Office Commission Implementing Regulation European Union Withdrawal Union Customs Code
Source: gov.uk