Authorisation by Declaration Increased

HMRC has updated its authorisation by declaration policy for certain Customs processes including Inward Processing. Previously, a company could apply for Inward Processing via a Customs declaration 3 times in a 12-month rolling period with a maximum value of £500k per consignment.

This limit has been increased to 10 times in a 12-month rolling period with the maximum consignment value remaining at £500k. This is helpful to companies who do not have a full authorisation for Inward Processing or Outward Processing but wish to avail themselves of the duty (and import VAT) reductions available.

Please note that the increase does not apply to Temporary Admission and conditions apply.

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