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SPE16125 - Customs Special Procedures Manual - HMRC internal manual


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. ....

Northern Ireland , United Kingdom , European Union Withdrawal , Union Customs Code , Nauthorised Use , Commodity Codes , European Union , வடக்கு ஐயர்ல்யாஂட் , ஒன்றுபட்டது கிஂக்டம் , ஐரோப்பிய தொழிற்சங்கம் திரும்பப் பெறுதல் , தொழிற்சங்கம் சுங்க குறியீடு , அங்கீகாரம் பெற்றது பயன்பாடு , பண்டம் குறியீடுகள் , ஐரோப்பிய தொழிற்சங்கம் ,

SPE16080 - Customs Special Procedures Manual - HMRC internal manual


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 ....

United Kingdom , Northern Ireland , European Union Withdrawal , Union Customs Code , Nauthorised Use , Commodity Code , Commodity Codes , Cross Border Trade , European Union , ஒன்றுபட்டது கிஂக்டம் , வடக்கு ஐயர்ல்யாஂட் , ஐரோப்பிய தொழிற்சங்கம் திரும்பப் பெறுதல் , தொழிற்சங்கம் சுங்க குறியீடு , அங்கீகாரம் பெற்றது பயன்பாடு , பண்டம் குறியீடு , பண்டம் குறியீடுகள் , குறுக்கு எல்லை வர்த்தகம் , ஐரோப்பிய தொழிற்சங்கம் ,

SPE13075 - Customs Special Procedures Manual - HMRC internal manual


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.

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
”.
 
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. ....

United Kingdom , Northern Ireland , Customs Supervising Office , Commission Implementing Regulation , European Union Withdrawal , Union Customs Code , Customs Authorisations , European Union , Inward Processing , Procedure Code , Customs Procedure Code , Economic Code , Commodity Codes , Usual Forms , Customs Supervision , Form Bod , Member State , ஒன்றுபட்டது கிஂக்டம் , வடக்கு ஐயர்ல்யாஂட் , ஐரோப்பிய தொழிற்சங்கம் திரும்பப் பெறுதல் , தொழிற்சங்கம் சுங்க குறியீடு , ஐரோப்பிய தொழிற்சங்கம் , உள்நோக்கி ப்ரோஸெஸிஂக் , ப்ரொஸீஜர் குறியீடு , சுங்க ப்ரொஸீஜர் குறியீடு , பொருளாதார குறியீடு ,