SPE13085 - Import to IP and goods declared to IP from another Customs 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This manual is under review following Brexit and is likely to be withdrawn.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.

 

See Notice 199 - Customs goods: Customs procedures and customs debt

  1. SPE13090
    Goods imported to IP - Import CPCs
  2. SPE13095
    Checks required
  3. SPE13100
    Postal imports - Royal Mail Group (and other postal operators carrying mail under the Universal Postal Union agreement) only
  4. SPE13105
    Entering goods to IP using simplified import procedure (CFSP)
  5. SPE13110
    Industrial goods entered to IP from Turkey