Article 287a Procedural rules applying to the use of EU form 302 (Articles 226(3)(a) and 227(2)(a) of the Code)F1
United Kingdom
At the time of dispatch of the goods, the military forces of the Member State shall do either of the following:
lodge the EU form 302 data electronically at the customs office of departure or entry;
complete the EU form 302 with a statement that the goods are being moved under their control and authenticate this statement by their signature, stamp and date.
Where the military forces of the Member State lodge the EU form 302 data electronically in accordance with point (a) of paragraph 1 of this Article, Articles 294, 296, 304, 306 and 314 to 316 shall apply mutatis mutandis .
Where the military forces of the Member State proceed in accordance with point (b) of paragraph 1, they shall, without delay, give a copy of the EU form 302 to the designated customs office responsible for customs formalities and controls pertaining to the military forces of the Member State dispatching the goods or on whose behalf the goods are being dispatched.
The other copies of the EU form 302 shall accompany the consignment to the military forces of the Member State of destination, which shall stamp and sign them upon arrival of the goods.
At the time of arrival of the goods, two copies of the EU form 302 shall be given to the customs office designated as responsible for customs formalities and controls pertaining to the military forces of the Member State of destination.
That designated customs office shall retain one copy of the EU form 302 and shall return the second copy to the customs office responsible for customs formalities and controls pertaining to the military forces of the Member State dispatching the goods or on whose behalf the goods are being dispatched.