Summary

For up-to-date guidance on special procedures, please refer to Pay less or no duty on goods you store, repair, process or temporarily use (GOV.UK) and Customs Technical Handbooks (GOV.UK). Note: This manual is under review is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know.

Contents

  1. SPE01000
    Introduction: contents
  2. SPE02000
    Roles and responsibilities: contents
  3. SPE03000
    Criteria and conditions to be met by economic operators applying for a Special Procedure authorisation: contents
  4. SPE04000
    Applying for an authorisation for a Special Procedure: contents
  5. SPE05000
    Authorising a Special Procedure: contents
  6. SPE06000
    Control, supervision and assurance of special procedures: contents
  7. SPE09000
    Offences, seizure and compounding: contents
  8. SPE10000
    Administration, receivership and liquidation: contents
  9. SPE11000
    Reviews and appeals: contents
  10. SPE12010
    Bill of Discharge
  11. SPE12500
    Transfer of Rights and Obligations
  12. SPE13000
    Specific rules and processes relating to Inward Processing: contents
  13. SPE14000
    Specific rules and processes relating to Outward Processing: contents
  14. SPE15000
    Specific rules and processes relating to Customs Warehousing: contents
  15. SPE16000
    Specific rules and processes relating to Authorised Use: contents
  16. SPE18010
    List of forms and other documents