SPE16015 - General relief conditions: goods subject to favourable tariff treatment by reason of their nature
Note: This manual is under review following Brexit and is likely to be withdrawn.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 [email protected] to let us know. Please check the other guidance available on GOV.UK from HMRC.
Goods falling within the category of those listed in Section IV, Annexes 8 and 9 of the Combined Nomenclature do not require an Authorised Use authorisation because they should already be denatured or meet the classification criteria at the time of importation. »Ê¹ÚÌåÓýappse goods should be controlled at the time of importation by reference to the relevant certificate/invoice/packaging, subject to the legislation. Any enquiries concerning goods that may be entitled to be classified under the annex should be made to ECSM Classification Team.
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.