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HMRC internal manual

Customs Special Procedures Manual

Military equipment: options for apportionment or warehousing

It is expected that the MoD will be aware of the destination of the goods and will have applied for, and received, the relevant End-use authorisation from Customs. They should also have the appropriate certificate. However if, the MOD is unable to identify the destination (End-use, Inward Processing or other) of the goods at the time of import then they may either:

  • apportion entries between End-use and the other destinations, or
  • enter the goods to a Customs warehouse and determine the destination on removal from the warehouse.