Customs Special Procedures Manual

SPE05060 - Authorising a Special Procedure: application for amendment or renewal of an authorisation

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Note: This manual is under review and is likely to be withdrawn.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

 

Amending an authorisation

Requests to amend an authorisation must be submitted by written request with details of the required amendment to the supervising office.

Applications for renewal of an authorisation

Requests for renewal require the submission of a fresh application form.

The authorisation holder is responsible for applying for the renewal of an authorisation on time. The supervising office will not issue reminders. Retrospective authorisation cannot be used as a regular or recurring form of authorisation.

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.