Using a special procedure without a prior authorisation
Use the customs declaration to suspend import duties while you process or use goods. This is a one-off authorisation called authorisation by declaration (AbD).
To enter your goods into a special procedure using authorisation by declaration you’ll need to: Use the relevant procedure code on your import declaration. Provide a refundable security deposit or guarantee. If you are using outward processing, enter the procedure code on the export declaration — and no security deposit or guarantee is required. Find more guidance on completing an import declaration, including procedure codes .
Use the customs declaration to suspend import duties while you process or use goods. This is a one-off authorisation called authorisation by declaration (AbD).