SPE01080 - Introduction: prohibitions and restrictions

Note: This manual is under review following Brexit and is likely to be withdrawn.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. Please check the other guidance available on GOV.UK from HMRC.

Special Procedures authorised traders must comply with the normal requirements of UK import and export restrictions. You should refer to guidance relating to the importation and exportation of prohibited and restricted goods as appropriate.

Note - Northern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.