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HMRC internal manual

Customs Special Procedures Manual

Military equipment: CPCs to be used for imports under the military equipment scheme

Under the EU regulation 952/2013 CPCs to be used for military equipment are:

40 00 025

Goods imported by the MoD on which duty relief is not claimed but use of the MoD’s VAT accounting system is requested.

40 00 026

Goods imported by the MoD on which duty suspension is claimed under this scheme and use of the MoD’s VAT accounting system is requested.

40 00 027

Goods imported by contractors or sub-contractors on behalf of the MoD or the military forces of other Member States, on which duty suspension is claimed under this scheme.  This can only be used by traders who hold an authorisation issued under CCC 2913/92.

40 71 005

Goods removed from a customs warehouse to fulfil contracts with the MoD or the military forces of other Member States, on which duty relief is claimed under Council Regulation 150/2003 – for use only if you hold an authorisation for end use issued under the Community Customs Code.

61 21 009

Goods that were exported for the purpose of repair, process or exchange under CPC 21 00 000, 21 00 004 or 21 00 005 and on which relief is claimed under this scheme.