SPE13205 - Discharge of IP - methods of disposal: civil aircraft and spacecraft simplified discharges

Note: This manual is under review following Brexit and is likely to be withdrawn.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

These are covered by the following:

GB: The Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020

https://www.gov.uk/guidance/moving-processed-or-repaired-goods-into-free-circulation-or-re-exporting-them#special-cases-for-discharge

(NI ONLY) Council Regulation (EU) 952/2013, Article 215; Commission Implementing Regulation (EU) 2015/2447, Article 324

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