SPE15300 - Usual Forms of Handling (UFH), other processing and records: authorisation

Note: This manual is under review following Brexit and is likely to be withdrawn.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

Where UFH are to be a regular occurrence for a particular authorisation holder the intended process, and details of any conditions applicable to the operations must be reflected in the authorisation.

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.