SPE13115 - Discharge of IP - methods of disposal: 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This manual is under review following Brexit and is likely to be withdrawn.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. SPE13120
    General - discharging IP liability
  2. SPE13125
    Re-export from the UK
  3. SPE13130
    Declaring IP goods to another customs procedure
  4. SPE13135
    Moving goods to export shops authorised as a customs warehouse
  5. SPE13140
    Re-export as commissary stores
  6. SPE13145
    Re-export as ships stores, aircraft stores or equipment
  7. SPE13150
    Aviation fuel
  8. SPE13155
    IP supplies to armed forces or to NAAFI
  9. SPE13160
    IP goods supplied as tray type meals
  10. SPE13165
    Supplies to diplomatic offices
  11. SPE13170
    Turkey (NI ONLY)
  12. SPE13175
    Channel Islands and other special territories (NI ONLY)
  13. SPE13180
    Temporary export - Outward Processing Relief (OPR)
  14. SPE13185
    Export to the continental shelf
  15. SPE13190
    Export preference
  16. SPE13195
    Destruction
  17. SPE13200
    Export refunds, IP and processed cheese (NI ONLY)
  18. SPE13205
    Civil aircraft and spacecraft simplified discharges