SPE01090 - Introduction: notices and associated guidance manuals

Note: This manual is under review following Brexit and is likely to be withdrawn.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.

This guidance should read together with:

• Guidance: Pay less or no duty on goods you store, repair, process or temporarily use
• Customs Authorisation and Approval Manual (CAA)
• Guarantee Manual
• Debt Manual
• Export Manual
• Import Manual
• CFSP Manual
• AEO Manual

Other manuals relating to customs and international trade activities can be found on the Gov.uk A-Z of manuals page.

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.