Which authorised use approval do I need?
Consider full authorisation for regular imports or outsourced prescribed-use processing. Authorisation by declaration is for occasional eligible imports where you perform the prescribed use yourself, within HMRC’s limits. Discuss the goods and processing plan with Cambridge China Bridge.
Start with the goods and their prescribed use
Check eligibility before choosing an approval route. HMRC identifies the prescribed use against the specific commodity code in its eligible-goods document. A plan to process Chinese goods does not by itself establish eligibility. Use our guide to finding your commodity code to prepare the classification discussion.
Write down the imported product, the intended use and who will carry it out. Keep the factory specification alongside that description so your customs adviser can compare the actual goods with the proposed relief.
Compare full and declaration-based approval
Full authorisation supports regular use and simplified declarations. Declaration-based authorisation arises when HMRC accepts your import declaration at the border. It is limited to 10 uses in a rolling year, with goods valued up to £500,000 for each import.
Declaration-based approval is unavailable for simplified import declarations, retrospective approval, goods subject to anti-dumping duty or equivalence. Equivalence means using free-circulation goods in place of goods under a special procedure. Ask your adviser to check these exclusions before choosing the route.
Resolve subcontracting before shipment
Under authorisation by declaration, you must put the goods to the prescribed use yourself. You cannot subcontract that work. If a separate processor will perform it, discuss full authorisation and disclose the subcontractors in the application; do not assume their involvement is automatically approved.
Distinguish processing after import from manufacture at the Chinese factory. Draw a simple flow showing where the goods go after arrival and which business performs each operation. For the declaration fields themselves, see customs procedure codes explained.
Build an application evidence pack
HMRC’s application guidance asks for commodity codes, goods descriptions, quantities and values, the prescribed use, processing locations, timing and subcontractor details. Prepare a product schedule and a process description that use consistent product names.
Also prepare the expected import quantity over the authorisation period, average process yield, expected output and details of where records are kept. Ask the factory for specifications and material information; ask the processor to explain inputs, outputs and how imported batches can be traced through the work.
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Plan approval and security before dispatch
HMRC advises applying for full authorisation at least one month before importing. This is an application planning allowance, not a guaranteed approval date. Declaration-based imports usually require security for Customs Duty and import VAT, refunded on discharge minus charges due.
Before releasing the shipment, agree the approval route, processing arrangements and security funding with your customs adviser. Use our hidden importing costs guide for the wider landed-cost exercise. Cambridge China Bridge’s staff in China can help gather supplier specifications for that discussion.
Frequently asked questions
Can I use authorised use approval for every China import?
No. Check that the goods and their prescribed use are eligible before choosing an approval route. The intended processing alone does not establish eligibility.
Can I subcontract under authorisation by declaration?
No. You must perform the prescribed use yourself. Discuss full authorisation if another business will process the goods, and disclose its involvement in the application.
How often can I use authorisation by declaration?
HMRC allows up to 10 uses in a rolling year, for goods valued up to £500,000 per import. Other exclusions still apply.
What evidence should I prepare for full authorisation?
Prepare goods descriptions, commodity codes, quantities, values, the prescribed-use process, locations, timing, subcontractor details, yield, output and record arrangements.