Applications for IP with an authorisation by declaration Authorisations by declaration may be used for IP in the UK. Regular users of IP should be encouraged to apply for full IP authorisations as the authorisation by declaration may only be used for a maximum of three times per year and there are other restrictions applicable (see SPE13070). Application for authorisation is made each time goods are entered to IP using the appropriate authorisation by declaration CPC (51 00 001 or 51 00 003) on the customs import declaration. The authorisation is granted by acceptance of the Customs declaration. If a declaration is accepted, the authorisation will only be for the goods covered by that declaration. Its use is supervised by NIRU. With effect from 01 May 2016 there is a mandatory requirement for a guarantee to cover potential and/or actual debts.