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HMRC internal manual

Customs Special Procedures Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. SPE13000
  3. SPE13115
  4. SPE13205

Discharge of IP - methods of disposal: civil aircraft and spacecraft simplified discharges

These are covered by the following:

*Council Regulation (EU) 952/2013, Article 215; Commission Implementing Regulation (EU) 2015/2447, Article 324; *Notice 3001/2015, Annex D, Section 2.3

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