SPE13155 - Discharge of IP - methods of disposal: IP supplies to armed forces or to NAAFI

Note: This manual is under review following Brexit and is likely to be withdrawn.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.

Supply of goods to armed forces of other countries stationed within the UK discharges liability.

For supplies to non UK forces stationed in the UK, no official documents are required, however commercial documents used must clearly state the holders IP authorisation number (for authorisations by declaration the Import declaration entry number for the goods when entered to IP), the quantity and description of the goods. The authorisation holder should also obtain a stamped receipt from the armed forces supplied.

Supplies to UK or non UK forces stationed in another Member State should be sent using Common Transit procedures. Supplies to UK forces stationed outside the UK should be treated as a normal IP export. However if the authorisation holder is supplying goods to the MOD in the UK and the MOD re-export the goods, the MOD need to hold an IP authorisation and normal movement procedures apply.

(NI ONLY) Council Regulation (EU) 952/2013, Articles 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