SPE02020 - Roles and responsibilities: Units of Expertise (UoE)
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.
Note: This manual is under review and is likely to be withdrawn.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.
Units of Expertise have a key role in providing support for SP policy team and co-ordination of special procedures assurance.
The UoE are responsible for:
- providing advice and information on good operational practice
- assistance in the areas of training and guidance
- assurance on the integrity of the procedure
- providing technical assistance to SP
- monitoring applications for retrospective authorisation to ensure rules are being correctly applied and maintaining a database of applications
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
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.