SPE13165 - Discharge of IP - methods of disposal: supplies to diplomatic offices
Note: This manual is under review following Brexit and is likely to be withdrawn.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 51²è¹Ý from HMRC.
Commercial documents used to supply the goods should clearly state the holders IP authorisation number, the quantity and description of the goods. The authorisation holder should also obtain a stamped receipt that identifies the person eligible to relief under diplomatic privilege.
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