SPE13210 - Discharge to free circulation: 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This manual is under review following Brexit and is likely to be withdrawn.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. SPE13215
    General
  2. SPE13220
    General release to free circulation
  3. SPE13225
    Duty calculations on discharge
  4. SPE13230
    Import VAT calculations
  5. SPE13235
    Discharging IP goods at an End Use rate of duty
  6. SPE13240
    Discharge of licensable goods
  7. SPE13245
    Discharge of goods claiming preferential tariff treatment within tariff quotas or ceilings