SPE13480 - Commercial policy measures: ozone-depleting substances

Note: This manual is under review following Brexit and is likely to be withdrawn.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

Ozone depleting substances (ODS) cannot be entered to IP in any circumstances.

Licences will indicate:

• the product being imported
• the quantity in kilograms, and
• the country of final destination.

Please note ODS is now controlled by DEFRA.

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