SPE16250 - Military equipment: CPCs to be used for imports under the military equipment scheme

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The 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.

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.

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.