SPE13150 - Discharge of IP - methods of disposal: aviation fuel

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

Fuel supplied for use on non UK or intra UK flights discharges IP. Supplies for use on flights solely within the UK are not eligible. Commercial documents used to supply the fuel must clearly state the holders IP authorisation number (for authorisations by declaration the customs import declaration entry number for the fuel when entered to IP), the quantity of fuel, the aircraft flight number and destination. The authorisation holder should also obtain a stamped receipt from the aircraft operator.

(NI ONLY) Council Regulation (EU) 952/2013, Article 215

https://www.gov.uk/guidance/moving-processed-or-repaired-goods-into-free…

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