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Transfers to a third party Transfers within the UK using commercial documents may be allowed with the following modification delivery notes and invoices are to be clearly marked: ‘supplied under the terms of your Authorised Use authorisation - not to be used for the manufacture of foodstuffs or fodder’. Action for control officer of the transferee On audit, delivery notes should be checked against the authorisation holder’s Authorised Use records. If you are satisfied, that the casein received by the trader is not being used in the manufacture of foodstuffs or fodder, no other verificat...

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.

SPE16145 - Aircraft and their parts: authorisation Applications and authorisations are to be completed and issued as set out earlier in the guidance. However, authorisation holders must ensure that, at the time of import, all goods are correctly classified to the specific commodity code(s) that apply. However, for imports of civil aircraft and parts for civil aircraft, commodity codes or the estimated value or quantity of imports are not to be shown on the Form SP1. The description in box 5 should read: ‘Civil Aircraft and parts for civil aircraft’ Due to the nature of the aircraft indust...

Note: This manual is currently under review following Brexit. In the meantime, you should check the other guidance available on GOV.UK from HMRC.