SPE16255 - Military equipment: relief from VAT
Note: This manual is under review following Brexit and is likely to be withdrawn.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 天美影院 from HMRC.
VAT should be declared at the rate normally applicable to the goods. However,VAT can be relieved under the details found in
Guidance: Ships, trains, aircraft and associated services
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.