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HMRC internal manual

Customs Special Procedures Manual

Discharge of IP - methods of disposal: re-export as ships stores, aircraft stores or equipment

IP goods supplied as food for passengers or stores or equipment discharge their liability provided the ship/aircraft is approved to receive duty free stores and the ship/aircraft is leaving for a destination outside the UK.

Commercial documents used to supply the goods must clearly state the holders IP authorisation number (for authorisations by declaration the SAD Import declaration entry number for the goods when entered to IP, the quantity and description of the goods, the name/aircraft flight number and destination. The authorisation holder should also obtain a stamped receipt from the civil airline, cross channel ferry/hovercraft operator.

Commission Regulation (EEC) No 800/1999, Article 36; Council Regulation (EU) 952/2013, Article 215; Notice 3001/2015, Annex D, Section 2.9.5