SPE15365 - Temporary removals: 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.

Note: This manual is under review following Brexit and is likely to be withdrawn.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

  1. SPE15370
    Overview
  2. SPE15375
    Application for authorisation
  3. SPE15380
    Failure to obtain authorisation
  4. SPE15385
    Circumstances where temporary removal should be refused
  5. SPE15390
    Period of removal
  6. SPE15395
    Failure to return the goods within the approved time limit
  7. SPE15400
    Usual Forms of Handling (UFH) while goods temporarily removed
  8. SPE15405
    Requirements on return of the goods
  9. SPE15410
    Retail sales under temporary removal
  10. SPE15415
    Goods for display at fairs/galleries/exhibitions in the UK
  11. SPE15420
    Viewing/display of goods on retail premises and galleries
  12. SPE15425
    Temporary removal to private residences
  13. SPE15430
    Temporary removal for auction
  14. SPE15440
    Refusal of an application for temporary removal