SPE05000 - Authorising 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This manual is under review following Brexit and is likely to be withdrawn.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. SPE05010
    Overview
  2. SPE05020
    Standards for economic operator's authorisation or approval folder
  3. SPE05030
    Positive decision – process for issuing an authorisation
  4. SPE05040
    Negative decision – process for rejecting an authorisation
  5. SPE05050
    Retroactive authorisation
  6. SPE05060
    Application for amendment or renewal of an authorisation
  7. SPE05070
    Time periods for the validity of authorisations
  8. SPE05080
    Other forms of authorisation
  9. SPE05090
    Authorisation by Declaration