SPE13165 - Discharge of IP - methods of disposal: supplies to diplomatic offices

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

Commercial documents used to supply the goods should clearly state the holders IP authorisation number, the quantity and description of the goods. The authorisation holder should also obtain a stamped receipt that identifies the person eligible to relief under diplomatic privilege.

Council Regulation (EU) 952/2013, Article 215; Commission Implementing Regulation (EU) 2015/2447, Article 324

https://www.gov.uk/guidance/moving-processed-or-repaired-goods-into-free…

Note - Northern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979