SPE16230 - Military equipment: 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Note: This manual is under review following Brexit and is likely to be withdrawn.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.
Certain simplifications can be applied for, for imports of military equipment. The Commodity codes entered in parts 7 and 8 of the Form SP1 may be simplified to the 4 digit codes for the goods indicated on the certificates issued by MOD for the goods to be imported. Details of estimated value or quantity of imports may not be available at the time of application for authorisation and need not to be shown on the Form SP1.
The MOD should use the following in box 7 to describe the goods:
Military equipment imported
Due to the nature of the defence industry, extended periods to assign the goods to the prescribed Authorised Use, particularly for strategic spares, are often required. Where there is a need for such extended periods, they should be approved when you apply for the authorisation.
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.