SPE16001 - General relief conditions: 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This manual is under review following Brexit and is likely to be withdrawn.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. SPE16010
    Basic conditions of relief
  2. SPE16015
    Goods subject to favourable tariff treatment by reason of their nature
  3. SPE16020
    Who can apply for relief
  4. SPE16025
    The issue of an authorisation to cover imports and processing by more than one company
  5. SPE16030
    Valuation
  6. SPE16035
    Agents / third party representation
  7. SPE16040
    Extensions to Period of Discharge
  8. SPE16045
    Transferring an existing authorisation to another legal entity
  9. SPE16050
    Rate of yield
  10. SPE16055
    Provisions for common storage of goods
  11. SPE16060
    Period to assign the goods to the prescribed Authorised Use
  12. SPE16065
    Goods not put to their prescribed Authorised Use
  13. SPE16070
    Incurrence of Customs debt at declaration for free circulation
  14. SPE16075
    Incurrence of a Customs debt after goods have been placed under Customs supervision
  15. SPE16080
    Calculation of Customs debt
  16. SPE16085
    Issuing of reminders
  17. SPE16090
    Transfer of an existing authorisation