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SPE13595 - Customs Special Procedures Manual - HMRC internal manual

SPE13595 - Tax free shopping: eligible goods You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. โ€œNorthern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as ย  ย  ย  ย  ย  retained by the European Union (Withdrawal) Act 2018 and CEMA 1979 โ€. The following goods are excluded from the VAT Retail Export Scheme and are not therefore eligible unde...
United Kingdom Northern Ireland European Union Withdrawal Union Customs Code Customs Authorisations European Union
Source: gov.uk

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SPE13320 - Customs Special Procedures Manual - HMRC internal manual

SPE13320 - Equivalence: general You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. โ€œ 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 โ€. If use of equivalence has been applied for the details in Box 18 of the application must be sufficient for a comparison to be mad...
United Kingdom Northern Ireland European Union Withdrawal Commission Delegated Regulation Council Regulation Union Customs Code
Source: gov.uk

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