SPE13005 - Inward Processing – conditions and requirements: 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This manual is under review following Brexit and is likely to be withdrawn.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.

  1. SPE13010
    Economic codes and economic tests
  2. SPE13015
    Rate of yield (ROY)
  3. SPE13020
    Rate of yield - rules relating to beef fillets
  4. SPE13025
    Main Processed Products (MPPs)
  5. SPE13030
    Secondary Processed Products (SPPs)
  6. SPE13035
    Identification of the imported goods in the processed products
  7. SPE13040
    Eligible goods
  8. SPE13045
    IP and End-Use/Authorised Use relief
  9. SPE13050
    Apportionment - IP and End-Use
  10. SPE13055
    Applications involving Excise products (tobacco or alcohol)