Page 11 - Union Customs Code News Today

Note: This manual is currently under review following Brexit. In the meantime, you should check the other guidance available on GOV.UK from HMRC.

This section gives details of how Authorised Use is applied to certain types of cheese. Scope of Authorised Use for cheese Imported cheese can benefit from Authorised Use relief providing certain criteria are met. Specific requirements Traders registered for Authorised Use relief for cheese for processing are required to enter specific wording on the import licence. In the case of ‘Cheddar’ coming in for processing the following must be completed on the licence: Box 7 - it must state ‘who...

SPE16320 - Shipwork goods: relief from VAT There is a separate relief from VAT for certain parts and equipment to be incorporated in qualifying ships. Details can be found in Ships, trains, aircraft and associated services 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.

Note: This manual is currently under review following Brexit. In the meantime, you should check the other guidance available on GOV.UK from HMRC.

Transfers to a third party Transfers within the UK using commercial documents may be allowed with the following modification delivery notes and invoices are to be clearly marked: ‘supplied under the terms of your Authorised Use authorisation - not to be used for the manufacture of foodstuffs or fodder’. Action for control officer of the transferee On audit, delivery notes should be checked against the authorisation holder’s Authorised Use records. If you are satisfied, that the casein rec...

Note: This manual is currently under review following Brexit. In the meantime, you should check the other guidance available on GOV.UK from HMRC.

Note: This manual is currently under review following Brexit. In the meantime, you should check the other guidance available on GOV.UK from HMRC.

Note: This manual is currently under review following Brexit. In the meantime, you should check the other guidance available on GOV.UK from HMRC.

SPE16145 - Aircraft and their parts: authorisation Applications and authorisations are to be completed and issued as set out earlier in the guidance. However, authorisation holders must ensure that, at the time of import, all goods are correctly classified to the specific commodity code(s) that apply. However, for imports of civil aircraft and parts for civil aircraft, commodity codes or the estimated value or quantity of imports are not to be shown on the Form SP1. The description in box 5 sho...

Note: This manual is currently under review following Brexit. In the meantime, you should check the other guidance available on GOV.UK from HMRC.