SPE15095 - Receipt into customs warehouse: 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This manual is under review following Brexit and is likely to be withdrawn.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. SPE15100
    Overview
  2. SPE15105
    Eligible goods
  3. SPE15110
    Eligible sources
  4. SPE15115
    Ineligible goods
  5. SPE15120
    Non-customs warehousing goods
  6. SPE15125
    Movement from the place of entry to the warehouse
  7. SPE15130
    Arrival of the goods at a warehouse
  8. SPE15135
    Unreasonable or unexplained time delays in arrival
  9. SPE15140
    Discrepancies - general
  10. SPE15145
    Under shipments
  11. SPE15150
    Over shipments
  12. SPE15155
    DBIS licences and/or Documentary Proofs of Origin (DPO)
  13. SPE15160
    Goods awaiting import licences
  14. SPE15165
    Goods on which a tariff preference is to be claimed
  15. SPE15170
    Goods which have failed a tariff quota