SPE13305 - VAT only IP: authorisation
Note: This manual is under review following Brexit and is likely to be withdrawn.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.
The same conditions and requirements of IP authorisation will apply except:
- specific IP VAT only CPCs must be used (refer to UK Tariff Volume 3) and
- (NI ONLY) authorisations involving more than one Member State cannot be accepted as most Member States do not authorise use of IP for goods liable to import VAT only.
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