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HMRC internal manual

Customs Special Procedures Manual

Introduction: scope of manual

Our books of guidance are the main reference material for people in the Department. This guidance manual sets out the department’s objectives on the customs ‘Special Procedures’. It explains the conditions and process for the authorisation of traders, the requirements of the procedure and what to do when these requirements are not met.

All HMRC formal procedures and work systems are outlined in these books which are designed to give managers and staff the department’s rules and guidelines and general advice on interpreting them. In addition it gives guidance on the framework of control and supervision to ensure that decisions taken at a local level comply with the law and are consistent across the department.

The manual is aimed at HMRC staff and should not be relied upon by businesses to calculate their taxes and/or duties.

Special Procedures: is the collective term applied in the Union Customs Code (UCC) Regulation EU 952/2013 (article 210) for the following procedures:

  • Transit, including internal and external transit
  • Storage, comprising of customs warehousing and free zones
  • Specific use, comprising of temporary admissions and end-use
  • Processing, comprising of inward processing (that is, the former inward processing relief and processing under customs control procedures) and outward processing.

The customs special procedures covered in this manual are as follows:

  • inward processing
  • outward processing
  • customs warehousing
  • temporary admission
  • end use.

It includes a number of generic sections (which cover all special procedures) and separate sections for each procedure (see SPE01030 for details).