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HMRC internal manual

Customs Special Procedures Manual

Discharge of IP - methods of disposal: IP supplies to armed forces or to NAAFI

Supply of goods to armed forces of other countries stationed within the EU discharges liability provided the Member State concerned allows relief under Council Regulation 918/83, Article 136.

For supplies to non UK forces stationed in the UK, no official documents are required, however commercial documents used 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 authorisation holder should also obtain a stamped receipt from the armed forces supplied.

Supplies to UK or non EU forces stationed in another Member State should be sent using Community Transit procedures. Supplies to UK forces stationed outside the EU should be treated as a normal IP export. However if the authorisation holder is supplying goods to the MOD in the UK and the MOD re-export the goods, the MOD need to hold an IP authorisation and normal movement procedures apply.

Council Regulation (EU) 952/2013, Articles 215; Notice 3001/2015, Annex D, Section 2.9.2