UK armed forces declaration process and associated customs procedures for military freight movements into and out of the UK

Information about declaration process and associated customs procedures for military freight

Introduction

The UK armed forces declaration is a form of declaration for exclusive use for goods moved between the UK and countries that are not members of NATO or the Partnership for Peace.

The UK armed forces process is set out in the force of law public notices published under paragraph 7 of schedule 1 of the Taxation (Cross-border trade) Act 2018 (TCTA) and regulation 30(1a) of the customs (Export) (EU Exit) regulations 2019, which came into force on 4 January 2023.

Overview of UK armed forces declarations

Definition and purpose

To be eligible to use the UK armed forces declaration, the purpose of the movement must be non commercial, and goods must be eligible for :

  • Temporary Admission import procedure or re-export of Temporary Admission goods (such as for loans from other military forces)
  • import to free circulation claiming returned goods relief or temporary export (for MOD operations and exercises)

Goods must be owned or intended for the sole use of the UK armed forces in pursuance of their military activities.

While the mode of transport may be either military or commercial, the movement must be under the custodianship of the MOD.

Licensing

All licensing and certification requirements are the responsibility of the MOD and any goods that are not eligible to the Crown Exemption must have a valid licence or certificate.

Customs procedures

A simplified UK armed forces declaration can be submitted for both imports and exports. A link to the form can be accessed through the MOD internal guidance.

The form must be completed within these timeframes:

Import:

  • GVMS location – before the goods board at the port of departure
  • Inventory linked location – before the goods leave the location
  • Non-inventory linked and non GVMS location – before the goods arrive at the location

Export:

  • All types of location – before the doors of the transport close

When the simplified UK armed forces declaration is completed a copy must be downloaded and emailed to ukstratcom-defsp-dscom-cct@mod.gov.uk.

No further documents are required to accompany the movement to prove that it is eligible for the UK armed forces declaration. However, details of the goods and documents relating to their import or export must be kept in MOD records. They must be linked to the unique reference number provided on the declaration and made available on request to any HMRC or Border Force officer.

The details of the goods and documents relating to their import or export must include:

  • evidence showing the correct value of the goods
  • evidence showing the origin of the goods
  • evidence showing the classification of the goods
  • all import documentation relating to the goods
  • the bills of lading, airway bills, consignment notes and certificates of shipment relating to the goods being declared
  • any required import licences, permits or certificates

Operational procedures

Freight arriving and departing at locations using GVMS

UK armed forces declarations are to be treated as declarations by conduct where the movement is taking place through a location using GVMS.

A GMR is required for each movement, however the declaration by conduct option can be used to obtain this. The GMR should be completed before the goods arrive at the departure port as it will need to be presented to the carrier on check-in.

Freight arriving and departing at inventory linked locations

Goods using the UK armed forces declarations must still be manifested but can be cleared from the inventory automatically or manually if this facility exists within the port systems.

A Customs clearance request form C21 may be required if the inventory cannot be cleared automatically or manually, and this must be agreed with the location.

Military freight arriving and departing at non inventory linked locations not using GVMS

The conditions set out in the port and airport approval must be adhered to and the UK armed forces declaration made within the timeframes as set out for full customs declarations.

Safety and security declaration and licensing requirements

Safety and security declarations will only be required if the goods are not covered by the exemptions set out under articles 104 and 245 of the UCC Delegated Act:

  • article 104 (i): ‘weapons and military equipment brought into the customs territory of the Union by the authorities in charge of the military defence of a Member State, in military transport or transport operated for the sole use of the military authorities’
  • article 245 (l): ‘weapons and military equipment taken out of the customs territory of the Union by the authorities in charge of the military defence of a Member State, in military transport or transport operated for the sole use of the military authorities’