Page 12 - 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.

SPE16130 - Aircraft and their parts: definition of a civil aircraft A ‘civil’ aircraft is one which carries a civil registration (UK, EU or Third Country) although for certain types (for example, gliders) this is not obligatory. Aircraft used by the Police, Customs or Coastguard may carry a military or non-civil registration rather than a civil registration and are therefore excluded from the relief applied to civil aircraft. Note: Northern Ireland (NI) customs authorisations will continue ...

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.

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.

SPE16125 - Aircraft and their parts: parts for military aircraft Certain aircraft parts may benefit from Authorised Use relief irrespective of whether they are for civil or military aircraft if they are classified in one of the Commodity Codes listed in the published Authorised Use List. Under Authorised Use scheme for military equipment under the MOD may claim duty relief on military aircraft and parts provided they meet the conditions laid down in the regulation, principally that they are hol...

SPE16080 - General relief conditions: calculation of Customs debt Goods subject to Authorised Use should have the debt calculated without including any other Union values or goods. For example: brake linings of Commodity Code 8708 3110 are imported at a reduced duty rate. When they are mounted onto the drive axles but not yet built onto the vehicles, a Customs debt is incurred. The debt is only incurred in respect of the brake linings and not the axles petroleum oil is imported for a specific p...

SPE16050 - General relief conditions: rate of yield This term is used to express the quantity of processed product obtained from a unit quantity of imported goods. The rate of yield should be specified on the application, and verified by post authorisation checking of the processing records. It is important that the rate of yield is accurate. If too low, the authorisation holder could be fraudulently diverting goods to an ineligible use. Where more than one product is obtained from the approved...