SPE03000 - Criteria and conditions to be met by economic operators applying for a Special Procedure authorisation: 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This manual is under review following Brexit and is likely to be withdrawn.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.

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.

  1. SPE03010
    Overview
  2. SPE03020
    Basic conditions - AEO (Authorised Economic Operator)
  3. SPE03030
    Basic conditions - EORI (Economic Operator Registration and Identification)
  4. SPE03040
    Other conditions - guarantees
  5. SPE03050
    Other conditions - examination of the economic conditions (economic tests)
  6. SPE03060
    Other conditions – TORO (Transfer of Rights and Obligations) and movements
  7. SPE03080
    Other conditions - discharge of procedure and debt liability
  8. SPE03090
    Other conditions - bills of discharge