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HMRC internal manual

Customs Special Procedures Manual

Specific rules and processes relating to Outward Processing: overview

This section covers a number of aspects specific to the Special Procedure known as Outward Processing.

Officers should also refer to the ‘generic’ sections of this manual for information common to all special procedures such as:

  • legal basis and aims and objectives of Special Procedures (SPE01000)
  • roles and responsibilities of HMRC teams (SPE02000)
  • criteria and conditions to be met by economic operators applying for a Special Procedure authorisation (SPE03000)
  • applying for an authorisation for a Special Procedure (SPE04000)
  • authorising a Special Procedure (SPE05000).