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HMRC internal manual

Customs Special Procedures Manual

Discharge of IP - methods of disposal: aviation fuel

Fuel supplied for use on non EU or intra EU flights discharges IP. Supplies for use on flights solely within the UK are not eligible. Commercial documents used to supply the fuel must clearly state the holders IP authorisation number (for authorisations by declaration the SAD Import declaration entry number for the fuel when entered to IP), the quantity of fuel, the aircraft flight number and destination. The authorisation holder should also obtain a stamped receipt from the aircraft operator.

Council Regulation (EU) 952/2013, Article 215; Notice 3001/2015, Annex D, Section 2.9.8