Customs Special Procedures Manual

SPE04110 - Applying for an authorisation for a Special Procedure: application forms and supplementary information to be included with the application

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Note: This manual is under review and is likely to be withdrawn.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.

 

The pointers to sections below from the CAA manual include information on the application forms to be used, where to send the application form and a summary of the information required in the application for each Special Procedure.

Customs Warehousing

Information on the application form and process - Applying for a Special Procedure - storage/CAA08110.

Inward and Outward Processing

Information on the application form and process - Applying for a Special Procedure - processing/CAA08120.

Authorised Use and Temporary Admission

Information on the application form and process - Applying for a Special Procedure - specific use/CAA08130.

 

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.