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SPE16340 - Shipwork goods: authorisation for shipwork Authorised Use Applications and authorisations are to be completed and issued in the normal way, however, there is no need to give particular commodity codes or the estimated value or quantity of imports on the Form SP1. The description in box 7 should read: ‘Goods of any description for shipwork Authorised Use’. If the trader is a ship owner, based within the UK who: accepts delivery from an authorised shipwork trader of Authorised Use goods and owns the eligible vessel receiving the goods they need not be authorised. However, they wi...

Note: This manual is currently under review following Brexit. In the meantime, you should check the other guidance available on GOV.UK from HMRC.

Note: This manual is currently under review following Brexit. In the meantime, you should check the other guidance available on GOV.UK from HMRC.

This section gives details of how Authorised Use is applied to certain types of cheese. Scope of Authorised Use for cheese Imported cheese can benefit from Authorised Use relief providing certain criteria are met. Specific requirements Traders registered for Authorised Use relief for cheese for processing are required to enter specific wording on the import licence. In the case of ‘Cheddar’ coming in for processing the following must be completed on the licence: Box 7 - it must state ‘whole Cheddar Cheeses’ Box 10 - it must state ‘exclusively home-produced cows milk’ Box 16 - the ...

Note: This manual is currently under review following Brexit. In the meantime, you should check the other guidance available on GOV.UK from HMRC.