ÌìÃÀÓ°Ôº

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on ÌìÃÀÓ°Ôº from HMRC.

Certain types of ozone depleting substances released to free circulation or for Inward Processing (IP) require an import licence issued by the Department for ~Environment, Food & Rural Affairs (DEFRA).

For further information see Import and National Clearance Hub Procedures (INCHP) - Miscellaneous Importation/Exportation Prohibitions and Restrictions (This content has been withheld because of exemptions in the Freedom of Information Act 2000) .

Licences issued by DEFRA will indicate the:

• product being imported
• quantity in kilograms, and
• destination.

When, the licence is presented it must be endorsed with the actual weight imported and forwarded to:

The Department of Environment
Food and Rural Affairs (DEFRA)
International Climate Change and Ozone Layer Protection Team
Ashdown House
2 Marsham Street
LONDON
SW1P 4DF

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.