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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 Member State cannot be accepted as most Member States do not authorise use of IP for goods liable to ...

Special Procedures guidance on Customs matters

Special Procedures guidance on Customs matters

SPE13020 - Inward Processing - conditions and requirements: rate of yield - rules relating to beef fillets 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 ”. Processing / trimming whole beef fillets When whole beef fillets are processed/trimmed for aircraft or ships meals the main requirements for users are for...

SPE13125 - Discharge of IP - methods of disposal: re-export from the UK 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 ”. When goods are declared for re-export outside the UK, whether direct export from the UK or indirect export via another Member State,(NI only) they must be re-exported under customs supervis...