Simplifed disposal method
Source: gov.uk (2025-04-30)

Information on simplified disposal method.

1. Commissary stores

Commissary stores include cutlery, napkins, impregnated tissues, slippers, headsets and give away packs containing toilet articles. Goods for sale on board aircrafts/ships and foodstuffs are not included, except for condiments such as salt, pepper etc. which are contained in small sachets.

1.1 How importers can apply for Commissary Stores

Application for approval to use the inward processing simplified discharge for commissary stores can be made using an SP3 (https://www.tax.service.gov.uk/print-and-post/form/SpecPersTax_C/1.0/BRSP3/sp3.xdp)[SM1] (#_msocom_1) form by any civil airline, cross channel ferry/hovercraft operator or supplier of commissary stores provided they load the commissary stores for first use.

1.2 Simplification of Commissary Stores

The simplifications include:
- discharge of IP liability when the stores are first loaded by the authorisation holder on an eligible flight, ferry, or hovercraft stores loaded for cross-channel trains do not discharge IP
- use of commercial documents and stock records in place of a formal customs declaration to discharge IP
- simplifications for periods of discharge and inward processing BOD
If IP goods are supplied as Commissary Stores but are not loaded by the authorisation holder, the normal IP requirements apply.

1.3 Information required on inward processing Bills of Discharge for Commissary Stores

Authorisation holders who supply and load Commissary Stores will cross-reference to their commercial records for evidence of disposal as no formal customs declaration will have been made.

Authorisation holders who supply but do not load must provide details of the movement made to another IP authorisation holder or declaration to another customs procedure.

2. Re-export as ships stores, aircraft stores or equipment

IP goods supplied as food for passengers or stores, or equipment discharge their liability provided the ship/aircraft is approved to receive duty free stores and the ship/aircraft is leaving for a destination outside the UK.

Commercial documents used to supply the goods must clearly state the holders IP authorisation number.

For authorisations by declaration the customs import declaration entry number for the goods when entered to IP

the quantity and description of the goods

the name/aircraft flight number and destination

The authorisation holder should also obtain a stamped receipt from the civil airline, cross channel ferry/hovercraft operator.

3. Aviation fuel

Fuel supplied for use on non-UK or intra UK flights discharges IP. Supplies for use on flights solely within the UK are not eligible.

commercial documents used to supply the fuel must clearly state the holders IP authorisation number

for authorisations by customs declaration the customs import declaration entry number for the fuel when entered to IP

the quantity of fuel, the aircraft flight number and destination

The authorisation holder should also obtain a stamped receipt from the aircraft operator.

4. Inward processing supplies to armed forces or to Navy, Army and Air Force Institutes (NAAFI)

Supply of goods to armed forces of other countries stationed within the UK discharges liability.

For supplies to non-UK forces stationed in the UK, no official documents are required.

commercial documents used must clearly state the holders IP authorisation number

for authorisations by declaration the Import declaration entry number for the goods when entered to IP

the quantity and description of the goods

The authorisation holder should also obtain a stamped receipt from the armed forces supplied

Supplies to UK forces stationed outside the UK should be treated as a normal IP export. However, if the authorisation holder is supplying goods to the Ministry of Defence (MOD) in the UK and the Ministry of Defence re-export the goods, the Ministry of Defence need to hold an IP authorisation and normal movement procedures apply.

5. Inward processing goods supplied as tray type meals

Commercial documents used to supply the meals should clearly state the holders IP authorisation number, the quantity and description of the goods, the ship’s name/aircraft flight number and destination. The authorisation holder should also obtain a stamped receipt from the civil airline, cross channel ferry/hovercraft operator.

6. Supplies to diplomatic offices

Commercial documents used to supply the goods should clearly state the holders IP authorisation number, the quantity and description of the goods. The authorisation holder should also obtain a stamped receipt that identifies the person eligible to relief under diplomatic privilege.

7. Destruction

The destruction must comply with all national or local environmental, health and waste disposal regulations and requirements. For goods entered to free circulation there is no right to repayment if the goods are destroyed. If goods entered to IP are rejected because they are defective contaminated, obsolete, or otherwise unusable or do not comply with the terms of contract based on which they were imported, HMRC can repay or remit duties.

For IP goods, the authorisation holder must apply in writing to their Supervising Customs Office for customs approval to destroy the goods. This must be made in sufficient time which is currently at least five working days in advance of the destruction for the Supervising Customs Office to consider whether there should be customs attendance.

Request must must contain the following information:
- authorisation number
- EORI number
- Movement Reference Number (MRN), date of import, value at import, commodity code
- description and quantity of goods to be destroyed
- stock rotation or reference number
- reason for destruction
- method and process used to destroy goods
- date, time and address of intended destruction
- residual value
- name of the company undertaking the destruction (if not the authorisation holder)
- signature of an authorised signatory
The Supervising Customs Office must ensure it is clear what:
- quantity of goods is to be destroyed
- waste or scrap will result from destruction and whether it has any commercial value, and confirm, if they are SPP, that their destruction is not prohibited on environmental grounds. In these cases, IP may be discharged provided the authorisation
- holder can prove that re-exportation or entry to another customs procedure is either impossible or uneconomic and the SPP is disposed in accordance with any health and safety rules applicable to ensure safe disposal of the goods
Depending on the type and value of goods the Supervising Customs Office may agree on a risk basis for destruction to take place without customs attendance and will request documentary proof of destruction. If the authorisation holder destroys goods without prior approval duty will be due on the value and the rate applicable to the goods when entered to IP.

If a complete article entered to IP is not destroyed but only one or more parts or components of that article, remission under IP is determined on the difference between the: * amount of duty on the complete article * amount of duty which would have been due on the parts or components removed for destruction, based on the value and the duty rate applicable to the removed parts or components before they are destroyed

A certificate of destruction is required from the disposal company used or, in the event of destruction on site, a self-certificate signed by a director of the company to discharge the procedure. Copies of destruction requests and destruction certificates (where applicable) should be kept in your records and must be made available and presented to the Supervising Office upon request. A copy of the destruction certificate should be sent to the Supervising Office via email, or post. Destructions must be recorded in stock records.

If the destruction (of the originally imported goods) is achieved by undertaking a recycling process to create a residual product, this process must be carried out after a declaration has been made to another customs procedure such as IP. The goods should be declared to the procedure using the Tariff Heading appropriate to the originally imported goods.

8. Civil aircraft and spacecraft simplified discharges

Upon discharge the goods produced and any waste and scrap resulting from the process can be considered the same as if a declaration to free circulation had been submitted and accepted by customs.

This is provided that:

the processed goods are aircraft, or parts thereof, spacecraft or related equipment, or parts thereof, that are delivered to a person who will use the processed goods, where an HMRC officer is satisfied that

the goods released to an IP procedure have been used for the first time for the manufacture, modification, conversion, or repair, including maintenance, of the aircraft, or parts thereof

maintenance of satellites, their launch vehicles and ground station equipment, or integral parts thereof

the records of the holder of the procedure are sufficient to enable HMRC to verify that the procedure has been correctly applied and operate

9. Airworthiness certificate

Delivery of processed products where the duty rate is nil, or an airworthiness certificate has been issued. the import duty applicable in a standard case to which an authorised release certificate CAA Form 1 (https://www.caa.co.uk/media/kg1krs55/caa-form-1-mo.pdf) has been issued in relation to those processed goods, or an equivalent certificate has been issued in relation to those processed goods in accordance with the law of another country.

10 Waste and scrap resulting from inward processing

Waste and scrap resulting from IP goods destroyed under customs supervision may also have a commercial value. Where waste or scrap resulting from destruction has a commercial value, duty and import VAT will be due on the value and at the rate applicable to the scrap. This liability can be discharged if the scrap is re-exported from the UK or placed under another suspension customs procedure. Duty and VAT is due if the scrap is released to free circulation.

The authorisation holder must apply in writing for customs approval to destroy goods unless otherwise notified by their Supervising Customs Office in their authorisation letter. Requests must be submitted in sufficient time for the Supervising Customs Office to consider whether there should be customs attendance at the destruction time.

11 Temporary export - outward processing (OP)

If goods entered to IP are temporarily exported from the UK for further processing under OP, duty liability under IP remains until the processed products are re-imported and subsequently re-exported or declared to free circulation under IP. If the temporary exported goods are not re-imported within the agreed OP period for discharge, IP can be discharged provided relief under OP will not be claimed.

If the IP period for discharge expires while the goods are under OP, an extension to the period for discharge should be allowed. Where the period for discharge cannot be extended, relief under OP can be claimed on re-importation provided the customs charges are paid.

12 Export to the continental shelf

Goods exported to the continental shelf only discharges inward processing if they are sent to areas outside the territorial waters of the UK.

Links to legislation

Discharge of an inward processing procedure (https://www.legislation.gov.uk/uksi/2020/1439/regulation/3/made)