SPE15000 - Specific rules and processes relating to Customs Warehousing: 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This manual is under review following Brexit and is likely to be withdrawn.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. SPE15001
    Duty management and closing stock balance systems: contents
  2. SPE15095
    Receipt into customs warehouse: contents
  3. SPE15175
    Losses in warehouse: contents
  4. SPE15235
    Destruction: contents
  5. SPE15275
    Usual Forms of Handling (UFH), other processing and records: contents
  6. SPE15335
    Sampling and testing: contents
  7. SPE15365
    Temporary removals: contents
  8. SPE15445
    Draft temporary removal letter: contents
  9. SPE15460
    Common storage: contents
  10. SPE15530
    Co-storage: contents
  11. SPE15570
    Customs warehousing guarantee: contents
  12. SPE15585
    Discharge of the customs warehousing procedure: contents
  13. SPE15800
    Removals for export: contents
  14. SPE15900
    Simplified procedures: contents