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HMRC internal manual

Customs Special Procedures Manual

From:
HM Revenue & Customs
Published
6 January 2017
Updated:
25 March 2025 - See all updates
  1. Back to contents
  2. SPE16000

SPE16200 - Military equipment: contents

This manual is under review following Brexit and is likely to be withdrawn.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

  1. SPE16210
    Legal basis
  2. SPE16215
    Operational requirements of the scheme
  3. SPE16220
    Scope of scheme
  4. SPE16225
    Customs supervision and completion of Authorised Use
  5. SPE16230
    Authorisation
  6. SPE16235
    Issue and use, and retention of certificates
  7. SPE16240
    Import procedure
  8. SPE16245
    Declarations made using CFSP
  9. SPE16250
    CPCs to be used for imports under the military equipment scheme
  10. SPE16255
    Relief from VAT
  11. SPE16260
    Options for apportionment or warehousing
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