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HMRC internal manual

Customs Special Procedures Manual

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

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; Notice 3001/2015, Annex D, Section 2.9.4