SPE16800 - Miscellaneous: 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Note: This manual is under review following Brexit and is likely to be withdrawn.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. SPE16820
    Stolen goods
  2. SPE16830
    Discrepancy in the quantity of goods received
  3. SPE16840
    Goods given relief to which they are not entitled
  4. SPE16850
    Diversion of Inward Processing (IP) goods to Authorised Use relief: disposing of goods following revocation
  5. SPE16860
    Diversion of Inward Processing (IP) goods to Authorised Use relief: retention of records following revocation or annulment