SPE15275 - Usual Forms of Handling (UFH), other processing and records: 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This manual is under review following Brexit and is likely to be withdrawn.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.
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SPE15280Overview
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SPE15285Allowable operations
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SPE15290Non-allowable operations
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SPE15295Application for Usual Forms of Handling (UFH)
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SPE15300Authorisation
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SPE15305Goods temporarily removed for UFH
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SPE15310Nature, value and quantity of goods prior to UFH
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SPE15315Bottling of wine
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SPE15320Sampling
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SPE15325Losses prior to or during processing