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Contents

Official guidance

Customs Special Procedures Manual

SPE13115 · Discharge of IP - methods of disposal

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SPE13120 · General - discharging IP liability
SPE13125 · Re-export from the UK
SPE13130 · Declaring IP goods to another customs procedure
SPE13135 · Moving goods to export shops authorised as a customs warehouse
SPE13140 · Re-export as commissary stores
SPE13145 · Re-export as ships stores, aircraft stores or equipment
SPE13150 · Aviation fuel
SPE13155 · IP supplies to armed forces or to NAAFI
SPE13160 · IP goods supplied as tray type meals
SPE13165 · Supplies to diplomatic offices
SPE13170 · Turkey (NI ONLY)
SPE13175 · Channel Islands and other special territories (NI ONLY)
SPE13180 · Temporary export - Outward Processing(OP)
SPE13185 · Export to the continental shelf
SPE13190 · Export preference
SPE13195 · Destruction
SPE13200 · Export refunds, IP and processed cheese (NI ONLY)
SPE13205 · Civil aircraft and spacecraft simplified discharges

Discharge of IP - methods of disposal: contents
Discharge of IP - methods of disposal: re-export as commissary stores

SPE13140 | Discharge of IP - methods of disposal: re-export as commissary stores

From HM Revenue & Customs · Customs Special Procedures Manual

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