Customs Special Procedures Manual

SPE15585 - Discharge of the customs warehousing procedure: 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Note: This manual is under review following Brexit and is likely to be withdrawn.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. SPE15590

   Overview
2. SPE15595

   First In – First Out (FIFO)
3. SPE15600

   Removal entries
4. SPE15605

   Completion of entries
5. SPE15615

   Presentation of entries
6. SPE15620

   Release to free circulation – acceptance of the entry
7. SPE15625

   Duty point for removals to circulation
8. SPE15630

   Diplomatic privilege
9. SPE15635

   Visiting/NATO forces
10. SPE15640

    Supplies to export/duty free shops located portside or airside
11. SPE15645

    Sales from export/duty free shops
12. SPE15650

    Duty free samples
13. SPE15655

    Removal to another special procedure
14. SPE15660

    Destruction
15. SPE15665

    Special export refund for beef
16. SPE15670

    Anti-dumping duty
17. SPE15675

    CAP related requirements
18. SPE15680

    Documentary Proof of Origin (DPO) for textile products
19. SPE15685

    DBIS licences – goods not restricted
20. SPE15690

    DBIS licences - restricted goods
21. SPE15695

    Ozone depleting substances
22. SPE15700

    Tariff preferences /quotas and cultural goods
23. SPE15705

    Tariff classification
24. SPE15710

    Classification using general interpretive rule 2(a)
25. SPE15715

    Ships stores
26. SPE15720

    Aircraft stores