Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Customs Special Procedures Manual

Discharge of IP - methods of disposal: IP goods supplied as tray type meals

Commercial documents used to supply the meals should clearly state the holders IP authorisation number, the quantity and description of the goods, the ship’s 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) 800/1999, Article 36; Council Regulation (EU) 952/2013, Article 215; Notice 3001/2015, Annex D, Section 2.9.7