Statutory guidance: Reference document for authorised use: eligible goods and authorised uses

Statutory guidance

Reference document for authorised use: eligible goods and authorised uses

List of eligible goods and their authorised uses.

Authorised Use: Eligible Goods and Authorised Uses, version 2.24, dated 12 May 2026 (entry into force 21 June 2026)

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Authorised Use: Eligible Goods and Authorised Uses, version 2.25, dated 23 June 2026 (entry into force 1 July 2026)

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Authorised Use: Eligible Goods and Authorised Uses, version 2.26, dated 1 September 2026 (entry into force 1 October 2026)

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Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

This document lists the uses to which goods declared to an Authorised Use Procedure can be subject to. It will be introduced by reference in a Statutory Instrument (SI) to follow, and a link to that SI will be added to this page when the SI has been published.

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Original source Statutory guidance: Reference document for authorised use: eligible goods and authorised uses

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