SPE16700 - Completion of Authorised Use and discharging liability: 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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This Section deals with the various ways that Authorised Use goods may be disposed

  1. SPE16710
    Treatment of waste and scrap
  2. SPE16715
    Completion of Authorised Use
  3. SPE16720
    Authorised Use relief and Inward Processing (IP)
  4. SPE16725
    Authorised Use relief and Outward Processing Relief (OPR)
  5. SPE16730
    Authorised Use relief and Customs Warehousing
  6. SPE16735
    Export of Authorised Use goods
  7. SPE16740
    Request for extension to the period to assign the goods to the prescribed Authorised Use
  8. SPE16745
    Re-imported goods
  9. SPE16750
    Alteration of use