SPE13300 - Customs Special Procedures Manual - HMRC internal manual
Special Procedures guidance on Customs matters
Source: gov.uk
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SPE13400 - Customs Special Procedures Manual - HMRC internal manual
Special Procedures guidance on Customs matters
Source: gov.uk
SPE13305 - Customs Special Procedures Manual - HMRC internal manual
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 ...
Source: gov.uk
SPE13370 - Customs Special Procedures Manual - HMRC internal manual
Special Procedures guidance on Customs matters
Source: gov.uk
SPE13365 - Customs Special Procedures Manual - HMRC internal manual
Special Procedures guidance on Customs matters
Source: gov.uk