SPE13000 - Specific rules and processes relating to Inward Processing: 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This manual is under review following Brexit and is likely to be withdrawn.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.
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SPE13005Inward Processing – conditions and requirements: contents
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SPE13060Authorisation by declaration: contents
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SPE13085Import to IP and goods declared to IP from another Customs procedure: contents
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SPE13115Discharge of IP - methods of disposal: contents
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SPE13210Discharge to free circulation: contents
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SPE13250Discharge of IP - Bill of Discharge: contents
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SPE13295VAT-only IP: contents
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SPE13315Equivalence: contents
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SPE13415Production accessories: contents
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SPE13465Commercial policy measures: contents
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SPE13485Supply Balance (economic code 05): contents
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SPE13560Continental shelf: contents
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SPE13585Tax-free shopping: contents (NI ONLY)
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SPE13615Standardised exchange of information - completion and process: contents
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SPE13640Standardised exchange of information: contents
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SPE13665Recommended checks for IP Bills of Discharge (BoD1 and BoD3): contents
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SPE13685Usual forms of handling (UFH)
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SPE13690Standardised exchange of information using the EU Trader Portal for use with prior export equivalence – scenarios