SPE16240 - Military equipment: import procedure

Note: This manual is under review following Brexit and is likely to be withdrawn.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

As a Government Department, MoD is exempt from import licensing controls and therefore no port profiles are activated at SFD or Supplementary Declaration stage. Checks are carried out post-importation under the Authorised Use risk assurance plan.

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.