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Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on ÒÁÈËÖ±²¥ from HMRC.

An IP application under economic code 05 should only be necessary for goods included in Annex 71.02. If economic code 05 is used a supply balance certificate issued by the Rural Payments Agency (RPA) or equivalent organisation in another Member State must be provided with the IP application. No economic test is required.

Note - 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