SPE16125 - Aircraft and their parts: parts for military aircraft
Certain aircraft parts may benefit from Authorised Use relief irrespective of whether they are for civil or military aircraft if they are classified in one of the Commodity Codes listed in the published Authorised Use List.
Under Authorised Use scheme for military equipment under the MOD may claim duty relief on military aircraft and parts provided they meet the conditions laid down in the regulation, principally that they are holds an authorisation for Authorised Use.
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 (Withdrawal) Act 2018 and CEMA 1979.
SPE16080 - General relief conditions: calculation of Customs debt
Goods subject to Authorised Use should have the debt calculated without including any other Union values or goods. For example:
brake linings of Commodity Code 8708 3110 are imported at a reduced duty rate. When they are mounted onto the drive axles but not yet built onto the vehicles, a Customs debt is incurred. The debt is only incurred in respect of the brake linings and not the axles
petroleum oil is imported for a specific process. Before undergoing that process, it is purified for easier handling. The purification increases the value of the oil by 10%. Before the purified oil is processed, a Customs debt is incurred. The value added to the oil by the purification process is not taken into consideration when calculating the debt
Nifty is likely to start the coming week on a soft note and the 14,730 and 14,900 levels are likely to act as key resistance, while the 14,500 and 14,350 levels are likely to offer supports.
SPE13075 - Authorisation by declaration: conditions for IP with an 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.
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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
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All traders using Inward Processing must obtain an authorisation from Customs. For traders using IP with an authorisation by declaration, the authorisation is granted when the customs import declaration (using the correct IP Customs Procedure Code (CPC)) is accepted by Customs.