SPE13120 - Customs Special Procedures Manual - HMRC internal manual
SPE13120 - Discharge of IP - methods of disposal: general - discharging IP liability 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 ”. This section deals with the various ways Inward Processing can be discharged...
United Kingdom Northern Ireland European Union Withdrawal Union Customs Code Customs Authorisations European Union
Source: gov.uk