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HMRC internal manual

Customs Special Procedures Manual

Military equipment: liaison with Commission and other Member States

Member states are required to notify the Commission of the names of the authorities (MoD) responsible for issuing the certificates. The Commission will pass this information on to the Customs authorities of the other Member States.

Where goods have been released by Customs in a Member State other than that in which the certificate was issued, a copy of the certificate should be forwarded by the Customs authorities of the importing Member State to the Customs administration of the Member State whose competent authority issued the certificate.

In cases where goods covered by certificates issued by MoD are to be imported and cleared in another Member State it will be the responsibility of MoD to ensure that the certificate is presented in that Member State along with the goods. This will involve the physical presentation of the certificate together with the entry and goods in the other Member State unless any simplified arrangements have been agreed with that Member State.

Where goods have been released by the ‘other authorities’ in a Member State other than that in which the certificate was issued, a copy of the certificate shall be forwarded directly by these authorities to the authority which issued the certificate.

This procedure will involve the UK dealing with two different scenarios:

  1. Customs in receipt of certificates issued by MoD but forwarded to other Member States’ Customs for release to free circulation; and
  2. MoD in receipt of certificates issued by them and forwarded to them by ‘other authorities’ in other Member States.

Council Regulation 150/2003 Article 5.2