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HMRC internal manual

Customs Special Procedures Manual

From:
HM Revenue & Customs
Published
6 January 2017
Updated:
25 March 2025 - See all updates
  1. Back to contents

SPE15000 - Specific rules and processes relating to Customs Warehousing: contents

This manual is under review following Brexit and is likely to be withdrawn.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
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