SPE15720 - Discharge of the customs warehousing procedure: aircraft stores
Note: This manual is under review following Brexit and is likely to be withdrawn.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.
The procedure for aircraft stores is similar to that for ships stores but may also involve the use of forms C208 and C209 in place of commercial documentation. See Notice 197a Excise goods: holding and movement.
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.