SPE02000 - Roles and responsibilities: contents

This manual will be archived on 15 December 2025. 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). If you have feedback about this manual being archived, email hmrcmanualsteam@hmrc.gov.uk.

This manual is under review following Brexit and is likely to be withdrawn.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

  1. SPE02010
    Customs Special Procedures policy (SP) team
  2. SPE02020
    Units of Expertise (UoE)
  3. SPE02030
    When to refer to UoE or policy team
  4. SPE02040
    Authorising Offices
  5. SPE02050
    Supervising offices
  6. SPE02060
    Supervising offices for authorisations by declaration (NIRU and NTAS)
  7. SPE02070
    National Clearance Hub (NCH)
  8. SPE02080
    NCH Customs Input Entry (CIE) team
  9. SPE02090
    Post Clearance Amendments (PCA) section
  10. SPE02100
    C18 team Salford
  11. SPE02110
    National Duty Repayment Centre (NDRC)
  12. SPE02120
    Border Force
  13. SPE02130
    Offices of Guarantee - National Temporary Admissions Section (NTAS) and Salford Customs Comprehensive Guarantee Office
  14. SPE02140
    Examination of economic conditions (economic tests)
  15. SPE02150
    Bill of Discharge team
  16. SPE02160
    Customs Directorate, National Review and Appeals (NRA) team