SPE04000 - Applying for an authorisation for a Special Procedure: 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This manual is under review following Brexit and is likely to be withdrawn.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. SPE04010
    Overview
  2. SPE04020
    Transition arrangements - deciding when to apply for a new UK domestic legislation authorisation
  3. SPE04030
    Accepting an application for a Special Procedure – general
  4. SPE04040
    Processing an application for a Special Procedure – general
  5. SPE04050
    Processing an application for a Special Procedure - authorising office process
  6. SPE04060
    Pre-authorisation and approval checklists for the generic authorisation criteria and conditions
  7. SPE04070
    Pre-authorisation and approval checklists for bespoke authorisation criteria and conditions
  8. SPE04080
    Acceptance and refusal of an application
  9. SPE04090
    Time limits for considering an application and issuing a decision
  10. SPE04100
    Extensions to time limits
  11. SPE04110
    Application forms and supplementary information to be included with the application