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HMRC internal manual

Customs Special Procedures Manual

• From: HM Revenue & Customs
• Published: 6 January 2017
• Updated: 8 January 2018, see all updates

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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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