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SPE13025 - Customs Special Procedures Manual - HMRC internal manual - Vimarsana News

SPE13025 - Customs Special Procedures Manual - HMRC internal manual

SPE13025 - Inward Processing - conditions and requirements: Main Processed Products (MPPs) 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”. If an authorisation is granted it is issued on the basis of specific goods being entered to IP for a specified processing operation. The goods produced as a result of that ...

Source: gov.uk
SPE13145 - Customs Special Procedures Manual - HMRC internal manual - Vimarsana News

SPE13145 - Customs Special Procedures Manual - HMRC internal manual

SPE13145 - Discharge of IP - methods of disposal: re-export as ships stores, aircraft stores or equipment 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 ”. IP goods supplied as food for passengers or stores or equipment discharge their liability provided the ship/aircraft is approved to receive duty free store...

Source: gov.uk
SPE13080 - Customs Special Procedures Manual - HMRC internal manual - Vimarsana News

SPE13080 - Customs Special Procedures Manual - HMRC internal manual

SPE13080 - Authorisation by declaration: details to be included on the Customs declaration entering goods to an IP authorisation by declaration 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 ”.   The information required where an application for IP is made via a customs declaration is set out in Commission D...

Source: gov.uk
SPE13045 - Customs Special Procedures Manual - HMRC internal manual - Vimarsana News

SPE13045 - Customs Special Procedures Manual - HMRC internal manual

SPE13045 - Inward Processing - conditions and requirements: IP and End-Use/Authorised Use relief 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 ”. Goods cannot be entered to IP at an End-Use/Authorised Use rate of duty nor can End-Use/Authorised Use goods be placed under IP. Moving End-Use/Authorised Use goo...

Source: gov.uk
SPE13155 - Customs Special Procedures Manual - HMRC internal manual - Vimarsana News

SPE13155 - Customs Special Procedures Manual - HMRC internal manual

SPE13155 - Discharge of IP - methods of disposal: IP supplies to armed forces or to NAAFI 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 ”. Supply of goods to armed forces of other countries stationed within the UK  discharges liability.  For supplies to non UK forces stationed in the UK, no official documen...

Source: gov.uk