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HMRC internal manual

Customs Special Procedures Manual

Military equipment: authorisation

Certain simplifications can be applied for, for imports of military equipment under Council Regulation 150/2003. 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 under Council Regulation 150/2003

Due to the nature of the defence industry, extended periods to assign the goods to the prescribed End-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.