SPE16200 - Military equipment: contents

This manual will be archived on 15 December 2025. For up-to-date guidance on special procedures, please refer to Pay less or no duty on goods you store, repair, process or temporarily use (GOV.UK) and Customs Technical Handbooks (GOV.UK). If you have feedback about this manual being archived, email hmrcmanualsteam@hmrc.gov.uk.

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  1. SPE16210
    Legal basis
  2. SPE16215
    Operational requirements of the scheme
  3. SPE16220
    Scope of scheme
  4. SPE16225
    Customs supervision and completion of Authorised Use
  5. SPE16230
    Authorisation
  6. SPE16235
    Issue and use, and retention of certificates
  7. SPE16240
    Import procedure
  8. SPE16245
    Declarations made using CFSP
  9. SPE16250
    CPCs to be used for imports under the military equipment scheme
  10. SPE16255
    Relief from VAT
  11. SPE16260
    Options for apportionment or warehousing