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Note: This manual is under review following Brexit and is likely to be withdrawn.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.

Normal movement procedures apply. If the recipient does not hold an authorisation issued under economic code 05 and receives goods from several authorised certificate holders and/or the total of goods received is in excess of €150,000, the receiver will need to arrange for an economic test via the Commission and will need hold a full authorisation (with an economic test).

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