SPE05000 - Authorising a Special Procedure: 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This manual is under review following Brexit and is likely to be withdrawn.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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SPE05010Overview
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SPE05020Standards for economic operator's authorisation or approval folder
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SPE05030Positive decision – process for issuing an authorisation
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SPE05040Negative decision – process for rejecting an authorisation
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SPE05050Retroactive authorisation
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SPE05060Application for amendment or renewal of an authorisation
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SPE05070Time periods for the validity of authorisations
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SPE05080Other forms of authorisation
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SPE05090Authorisation by Declaration