SPE16120 - 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.
Source: gov.uk
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SPE16130 - Customs Special Procedures Manual - HMRC internal manual
SPE16130 - Aircraft and their parts: definition of a civil aircraft A ‘civil’ aircraft is one which carries a civil registration (UK, EU or Third Country) although for certain types (for example, gliders) this is not obligatory. Aircraft used by the Police, Customs or Coastguard may carry a military or non-civil registration rather than a civil registration and are therefore excluded from the relief applied to civil aircraft. Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Wi...
Source: gov.uk
SPE16090 - 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.
Source: gov.uk
SPE16075 - 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.
Source: gov.uk
SPE16105 - 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.
Source: gov.uk