SPE13160 - Discharge of IP - methods of disposal: IP goods supplied as tray type meals

Note: This manual is under review following Brexit and is likely to be withdrawn.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

Commercial documents used to supply the meals should clearly state the holders IP authorisation number, the quantity and description of the goods, the ship’s name/aircraft flight number and destination. The authorisation holder should also obtain a stamped receipt from the civil airline, cross channel ferry/hovercraft operator.

(NI ONLY) Commission Regulation (EEC) 800/1999, Article 36; 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