SPE15800 - Removals for export: 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.

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  1. SPE15805
    Overview
  2. SPE15810
    Declaration methods for export
  3. SPE15815
    Customs Procedure Codes (CPC) for export
  4. SPE15820
    Discharge of the customs warehousing arrangements at the frontier (For NI only)
  5. SPE15825
    Additional considerations for indirect exports (For NI only)
  6. SPE15830
    Evidence of export
  7. SPE15835
    Goods Departed Message (GDM)
  8. SPE15840
    Supporting evidence of export
  9. SPE15845
    Postal exports - Royal Mail procedures
  10. SPE15850
    Fast Parcel Operators (FPO)
  11. SPE15855
    Consolidation prior to export
  12. SPE15860
    Removals to the continental shelf
  13. SPE15865
    Exports of cultural goods
  14. SPE15870
    Entry in the records on removal