SPE16220 - Military equipment: scope of scheme

Note: This manual is under review and is likely to be withdrawn.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 scheme covers Customs Duty on imports covered by certain HS headings, and used by the military organisation.

Refer to guidance:

Apply to pay less duty on goods you import for specific uses.

Check if you can pay less duty if your goods are imported into authorised use

See also Classification guidance: Finding commodity codes for import into or exports out of the UK

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.