SPE16260 - Military equipment: options for apportionment or warehousing
This manual will be archived on 15 December 2025. For up-to-date guidance on special procedures, please refer to Pay less or no duty on goods you store, repair, process or temporarily use (GOV.UK) and Customs Technical Handbooks (GOV.UK). If you have feedback about this manual being archived, email hmrcmanualsteam@hmrc.gov.uk.
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It is expected that the MoD will be aware of the destination of the goods and will have applied for, and received, the relevant Authorised Use authorisation from Customs. They should also have the appropriate certificate. However if, the MOD is unable to identify the destination (Authorised Use, Inward Processing or other) of the goods at the time of import then they may either:
- apportion entries between Authorised Use and the other destinations, or
- enter the goods to a Customs warehouse and determine the destination on removal from the warehouse
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.