SPE16235 - Military equipment: issue and use, and retention of certificates

Note: This manual is under review following Brexit and is likely to be withdrawn.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

In order to benefit from duty relief under the scheme, you must hold a certificate issued by the competent authority

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

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.