The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
Please note that the procedure outlined below ceased to be applicable when the Union Customs Code was introduced on the 1 May 2016. Please see the Union Customs Code - End-Use Relief and other guidance notes in the Union Customs Code subtopic for more information on the current rules.
This guidance note provides an overview of the end-use treatment of military equipment and shipwork. This note should be read in conjunction with the following guidance notes:
Import duties can be suspended on the importation of certain weapons and military equipment. Full details can be found in 150/2003/EC . The equipment must be used by, or on behalf of, an EU military force in order to defend the territorial integrity of that EU country, for participating in international peacekeeping or to support operations / other military purposes of that EU military force.
The following conditions must be satisfied:
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