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HMRC internal manual

Customs Special Procedures Manual

Commercial policy measures: ozone-depleting substances

Ozone depleting substances (ODS) listed in Council Regulation 2037/2000, Annex I Groups I, II, III, IV and V cannot be entered to IP in any circumstances. However, Annex I Groups VI, VII and VIII may be imported to IP but only on presentation of a licence issued by the EU Commission, contact the VAT Helpline (see Notice 3001/2015, Annex D, Section 3.10).

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.

Notice 3001, Annex D, Section 2.9.11 and 3.10