SPE16210 - Military equipment: legal basis

Note: This manual is under review and is likely to be withdrawn.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

Only military organisations can import military goods/parts under Authorised Use.

See:

Apply to pay less duty on goods you import for specific uses.

Check if you can pay less duty if your goods are imported into authorised use

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.