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Contents

Official guidance

Customs Special Procedures Manual

SPE16200 · Military equipment

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SPE16210 · Legal basis
SPE16215 · Operational requirements of the scheme
SPE16220 · Scope of scheme
SPE16225 · Customs supervision and completion of Authorised Use
SPE16230 · Authorisation
SPE16235 · Issue and use, and retention of certificates
SPE16240 · Import procedure
SPE16245 · Declarations made using CFSP
SPE16250 · CPCs to be used for imports under the military equipment scheme
SPE16255 · Relief from VAT
SPE16260 · Options for apportionment or warehousing
SPE16265 · Liaison with Commission and other Member States
SPE16275 · Transfers
SPE16280 · Requests to extend the scope of the relief

Military equipment: contents
Military equipment: relief from VAT

SPE16255 | Military equipment: relief from VAT

From HM Revenue & Customs · Customs Special Procedures Manual

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