HMRC has announced a major change to Authorisation by Declaration (AbD) for special procedures, providing importers and exporters with significantly more flexibility.

From now on, UK businesses can use Authorisation by Declaration up to 10 times in a 12-month period, a significant increase from the previous limit of just 3.

This is a valuable opportunity for businesses that need to suspend import duties temporarily without applying for full authorisation.

What’s Changed

Special procedures enable businesses to temporarily suspend import duties and VAT while goods are being processed, stored, or held in the UK. In some cases, they can also reduce duties, delivering real cost savings.

With this change, HMRC has made it easier for occasional users to access those benefits without the administrative burden of full prior authorisation.

Who Can Benefit

AbD is particularly useful if:

• You don’t want to apply for a full prior authorisation.
• You don’t regularly use special procedures.
• You have a specific need not covered by an existing authorisation.

For many businesses, this offers greater agility in supply chain management and a chance to reduce costs when navigating complex import/export scenarios.

Learn More

To learn more about how inward and outward processing can save your business thousands, read our in-depth news article.

For businesses re-importing goods for repair and return under warranty, this unmissable article explains what you need to know.

Why It Matters

By extending the limit to 10 uses per year, HMRC is giving businesses more flexibility and breathing space. This change could save time, cut costs, and help keep goods moving smoothly across borders.

Need Guidance?

Our International Trade Club can help you understand how to make the most of this update, including inward and outward processing that could save your business thousands.

Call us: 01254 945903
Email us: cds@chamberelancs.co.uk