Notice

Notice 3001: customs special procedures for the Union Customs Code

This notice explains the legal basis and generic requirements of the customs special procedures under the Union Customs Code.

Documents

Flowchart on application for inward processing

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Flowchart on application on outward processing

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Details

This is a notice about the following special procedures:

  • Inward Processing
  • Outward Processing
  • Customs Warehousing
  • End Use
  • Temporary Admission
Published 2 December 2015
Last updated 19 April 2018 + show all updates
  1. Annex A customs warehousing, C temporary admission, end-use relief and D inward and outward processing have been updated.
  2. Section 1.5 guidance on your rights relating to a customs decision has been updated.
  3. Notice 3001, the flowchart on application on outward processing and end-use relief of the annex C have been updated to reflect the Commission guidance.
  4. New version of form SP6 has been added.
  5. Notice 3001, annexes C and D and form SP6 have been updated to reflect the June 2017 changes to the Union Customs Code Special Procedures guidance.
  6. Update to public change note: Changes to Annex A, C and D. Clarification of applications for a special procedure and a comprehensive guarantee should be applied for together. A decision on the special procedure may be issued prior to the decision on the guarantee but the special procedures authorisation mustn’t be used before the guarantee decision has been issued.
  7. The contact details in paragraph 1.4 for the National Imports Relief Unit have been changed.
  8. Changes to Annex A, C and D. It's no longer the case that you must hold a guarantee or guarantee waiver before you apply for a special procedure.
  9. Notice and Annexes A, C and D have been updated with multiple changes.
  10. Links to the new Bill of Discharge (BOD) forms added to section 6.3 of the Notice.
  11. Notice and Annexes have been updated with multiple changes.
  12. Notice and annexes updated to incorporate new EU guidance on the Union Customs Code (UCC) change from 3rd May 2016.
  13. First published.