SPE16410 - Customs Special Procedures Manual - HMRC internal manual
Note: This manual is currently under review following Brexit. In the meantime, you should check the other guidance available on GOV.UK from HMRC.
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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.
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.