SPE13190 - Discharge of IP - methods of disposal: export preference

Note: This manual is under review following Brexit and is likely to be withdrawn.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.

(NI ONLY) Only some preference agreements between the EU and certain countries allow traders to claim IP and preference. For queries on whether preference can be claimed, contact VAT, Excise and Customs Duties Advice Line or see Notice 827 European Union Preferences: export procedures and Notice 828 Export preferences: Rules of origin for exports for further information.

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