SPE16000 - Specific rules and processes relating to Authorised Use: 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This manual is under review following Brexit and is likely to be withdrawn.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.

  1. SPE16001
    General relief conditions: contents
  2. SPE16100
    Aircraft and their parts: contents
  3. SPE16200
    Military equipment: contents
  4. SPE16300
    Shipwork goods: contents
  5. SPE16400
    Other specific goods: contents
  6. SPE16500
    Hydrocarbon oils: contents
  7. SPE16600
    Bicycle parts: contents
  8. SPE16700
    Completion of Authorised Use and discharging liability: contents
  9. SPE16800
    Miscellaneous: contents