SPE03000 - Criteria and conditions to be met by economic operators applying for a Special Procedure authorisation: contents
This manual is under review following Brexit and is likely to be withdrawn.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.
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SPE03010Overview
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SPE03020Basic conditions - AEO (Authorised Economic Operator)
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SPE03030Basic conditions - EORI (Economic Operator Registration and Identification)
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SPE03040Other conditions - guarantees
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SPE03050Other conditions - examination of the economic conditions (economic tests)
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SPE03060Other conditions – TORO (Transfer of Rights and Obligations) and movements
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SPE03080Other conditions - discharge of procedure and debt liability
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SPE03090Other conditions - bills of discharge