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SPE13375 - Customs Special Procedures Manual - HMRC internal manual

SPE13375 - Equivalence: aggregation of INF5s (NI ONLY) You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.                                                                                          NI ONLY PAGE “ Northern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union ...
Northern Ireland United Kingdom European Union Withdrawal Union Customs Code Customs Authorisations European Union
Source: gov.uk

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SPE13305 - Customs Special Procedures Manual - HMRC internal manual

SPE13305 - VAT only IP: authorisation You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. “ 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 ”. specific IP VAT only CPCs must be used (refer to UK Tariff Volume 3) and (NI ONLY) authorisations involving more than one M...
United Kingdom Northern Ireland European Union Withdrawal Union Customs Code Customs Authorisations European Union
Source: gov.uk

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