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SPE16080 - General relief conditions: calculation of Customs debt Goods subject to Authorised Use should have the debt calculated without including any other Union values or goods. For example: brake linings of Commodity Code 8708 3110 are imported at a reduced duty rate. When they are mounted onto the drive axles but not yet built onto the vehicles, a Customs debt is incurred. The debt is only incurred in respect of the brake linings and not the axles petroleum oil is imported for a specific process. Before undergoing that process, it is purified for easier handling. The purification increas...

SPE16055 - General relief conditions: provisions for common storage of goods Where there is a proven commercial need, traders may apply to their Supervising office for authority to store Authorised Use goods together with non Authorised Use goods of the same kind. Equivalence may be approved only if the goods are of the same commercial quality, the same technical characteristics and fall within the same Tariff Sub-Heading (that is, the same first 8 digits of the Commodity Code). If you are satisfied that there is a need for such an arrangement and no control difficulties are likely to arise, ...

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

The following may be authorised: importing the goods or having them imported for free circulation with an Authorised Use, and partly or totally assigning these goods to the prescribed Authorised Use, or importing the goods or having them imported for free circulation with an Authorised Use, and transferring the obligations to other persons to complete the Authorised Use who partly or totally assign them to the prescribed Authorised Use, or partly or totally assigning goods imported for free circulation with an Authorised Useand transferring the obligations to them, to complete the prescribed ...

Customs debt liability When agents or other third parties such as fast parcel operators (FPOs) declare goods, they act as the representative of the person concerned. It is the responsibility of the representative to ensure that they have clearance instructions from their customers. It is also a commercial matter whether representatives advise their customers that unless otherwise instructed, that they will declare goods to home use and pay any customs charges due. If representatives make declarations to enter goods to Authorised Use without the authority of the person in whose name the goods ...