Updates: Customs Special Procedures Manual
2023
Reviews and appeals: responsibility for Formal Departmental Reviews
Guidance has been reviewed and updates made banner message removed which told the user the manual was under review
List of forms and other documents
Application for Outward Processing changed from SP5 to SP4
2022
Removals for export: removals to the continental shelf
The requirement to move goods from CW to the continental shelf was out of date. Goods no longer needed to be moved to IP, AU or free circulation prior to moving to the continental shelf from warehousing and this update reflects this change.
Roles and responsibilities: Authorising Offices
Details for NTAS updated - Email, tel number and address
2021
Authorising a Special Procedure: Authorisation by Declaration
Brexit updates
Authorising a Special Procedure: other forms of authorisation
Brexit updates
Authorising a Special Procedure: time periods for the validity of authorisations
Brexit updates
Authorising a Special Procedure: application for amendment or renewal of an authorisation
Brexit updates
Administration, receivership and liquidation: write off
EU Exit changes
Administration, receivership and liquidation: notifying debts
EU Exit changes
Administration, receivership and liquidation: action by Insolvency Claims Handling Unit (Newcastle)
EU Exit changes
Administration, receivership and liquidation: action by supervising office
EU Exit changes
Administration, receivership and liquidation: general
EU Exit changes
Administration, receivership and liquidation: contents
EU Exit changes
Control, supervision and assurance of special procedures: CHIEF profiles
EU Exit changes
Control, supervision and assurance of special procedures: contents
EU Exit changes
Control, supervision and assurance of special procedures: risk areas of special procedures
EU Exit changes
Control, supervision and assurance of special procedures: assurance
EU Exit changes
Control, supervision and assurance of special procedures: extent of control/supervision
EU Exit changes
Control, supervision and assurance of special procedures: methods of control/supervision
EU Exit changes
Control, supervision and assurance of special procedures: introduction
EU Exit changes
Authorising a Special Procedure: standards for economic operator's authorisation or approval folder
Brexit update
Authorising a Special Procedure: overview
Brexit updates
Authorising a Special Procedure: contents
Brexit token text added
EU Exit changes
Applying for an authorisation for a Special Procedure: extensions to time limits
EU Exit changes
EU Exit changes
EU Exit changes
Applying for an authorisation for a Special Procedure: acceptance and refusal of an application
EU Exit changes
EU Exit changes
EU Exit changes
EU Exit changes
EU Exit changes
EU Exit changes
Applying for an authorisation for a Special Procedure: overview
EU Exit changes
Applying for an authorisation for a Special Procedure: contents
EU Exit changes
EU Exit changes
EU Exit changes
EU Exit changes
EU Exit changes
EU Exit changes
EU Exit changes
EU Exit changes
EU Exit changes
New Note added
Hydrocarbon oils: Authorised Use authorisation to trade in HCO
Brexit updates
Hydrocarbon oils: scope of Authorised Use relief for Hydrocarbon Oils
Brexit updates
Brexit updates
Brexit update
Miscellaneous: goods given relief to which they are not entitled
Brexit updates
Miscellaneous: discrepancy in the quantity of goods received
Brexit updates
Brexit updates
Miscellaneous: goods imported from Turkey
Page archived - change in legislation
Completion of Authorised Use and discharging liability: alteration of use
Brexit updates
Completion of Authorised Use and discharging liability: re-imported goods
Brexit updates
Brexit updates
Completion of Authorised Use and discharging liability: export of Authorised Use goods
Brexit updates
Brexit updates
Brexit updates
Brexit updates
Completion of Authorised Use and discharging liability: completion of Authorised Use
Brexit updates
Completion of Authorised Use and discharging liability: treatment of waste and scrap
Brexit updates
Brexit updates
Bicycle parts: completion of Authorised Use relief
Brexit updates
Bicycle parts: scope of relief
Brexit updates
Hydrocarbon oils: common stock
Brexit updates
Hydrocarbon oils: goods which cannot be put to the prescribed Authorised Use
Brexit updates
Hydrocarbon oils: stock accounts and supplementary declarations
Brexit updates
Hydrocarbon oils: Propane and Butane
Brexit updates
Brexit updates
Hydrocarbon oils: declaration for free circulation
Brexit updates
Hydrocarbon oils: Authorised Use authorisation to trade in HCO
Brexit updates
Hydrocarbon oils: scope of Authorised Use relief for Hydrocarbon Oils
Brexit updates
Hydrocarbon oils: section summary
Brexit updates
General relief conditions: incurrence of Customs debt at declaration for free circulation
WI328256
General relief conditions: transferring an existing authorisation to another legal entity
WI328242
WI328239
General relief conditions: who can apply for relief
WI328212
General relief conditions: goods subject to favourable tariff treatment by reason of their nature
WI328195
Note - Northern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979
Supply Balance (economic code 05): period of validity of the authorisation/period for discharge
Note - Northern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979
Discharge of IP - methods of disposal: re-export as commissary stores
.
Simplified procedures: public warehouse notification requirements
Brexit update reference to Northern Ireland added
Simplified procedures: extra considerations for public warehouses
Brexit update reference to Northern Ireland added
Simplified procedures: re-exports
Brexit update reference to Northern Ireland added
Simplified procedures: removals
Brexit update reference to Northern Ireland added
Simplified procedures: receipts using Local Clearance Procedure (LCP)
Brexit update reference to Northern Ireland added
Simplified procedures: declarations using the simplified declaration
Brexit update reference to Northern Ireland added
Simplified procedures: imports
Brexit update reference to Northern Ireland added
Simplified procedures: overview
Brexit update reference to Northern Ireland added
Inward Processing - conditions and requirements: Main Processed Products (MPPs)
cosmetic change
Removals for export: entry in the records on removal
Brexit update reference to Northern Ireland added
Inward Processing - conditions and requirements: rate of yield - rules relating to beef fillets
cosmetic change
Inward Processing - conditions and requirements: rate of yield (ROY)
cosmetic
Removals for export: exports of cultural goods
Brexit update reference to Northern Ireland added
Removals for export: removals to the continental shelf
Brexit update reference to Northern Ireland added
Removals for export: consolidation prior to export
Brexit update reference to Northern Ireland added
Removals for export: Fast Parcel Operators (FPO)
Brexit update reference to Northern Ireland added
Removals for export: postal exports – Royal Mail procedures
Brexit update reference to Northern Ireland added
Removals for export: supporting evidence of export
Brexit update reference to Northern Ireland added
Removals for export: Goods Departed Message (GDM)
Brexit update reference to Northern Ireland added
Removals for export: evidence of export
Brexit update reference to Northern Ireland added
Removals for export: additional considerations for indirect exports (For NI only)
Brexit update reference to Northern Ireland added
Removal from export: discharge of the customs warehousing arrangements at the frontier
Brexit update reference to Northern Ireland added
Removals for export: declaration methods for export
Brexit update reference to Northern Ireland added
Brexit update
Removals for export: Customs Procedure Codes (CPC) for export
Brexit update reference to Northern Ireland added
Brexit update reference to Northern Ireland added
Discharge of the customs warehousing procedure: aircraft stores
Brexit update reference to Northern Ireland added
Discharge of the customs warehousing procedure: ships stores
Brexit update reference to Northern Ireland added
Discharge of the customs warehousing procedure: tariff classification
Brexit update reference to Northern Ireland added
Discharge of the customs warehousing procedure: tariff preferences /quotas and cultural goods
Brexit update reference to Northern Ireland added
Discharge of the customs warehousing procedure: ozone depleting substances
Brexit update reference to Northern Ireland added
Discharge of the customs warehousing procedure: BEIS licences - restricted goods
Brexit update reference to Northern Ireland added
Discharge of the customs warehousing procedure: BEIS licences – goods not restricted
Brexit update reference to Northern Ireland added
Brexit update reference to Northern Ireland added
Discharge of the customs warehousing procedure: UK Agricultural Policy related requirements
Brexit update reference to Northern Ireland added
Discharge of the customs warehousing procedure: anti-dumping duty
Brexit update reference to Northern Ireland added
Discharge of the customs warehousing procedure: special export refund for beef
Brexit update reference to Northern Ireland added
Discharge of the customs warehousing procedure: destruction
Brexit update reference to Northern Ireland added
Temporary removals: temporary removal for auction
link to spe15435 removed from last paragraph as this page has been removed
Discharge of the customs warehousing procedure: removal to another special procedure
Brexit update reference to Northern Ireland added
Discharge of the customs warehousing procedure: duty free samples
Brexit update reference to Northern Ireland added
Discharge of the customs warehousing procedure: sales from export/duty free shops
Brexit update reference to Northern Ireland added
Brexit update reference to Northern Ireland added
Discharge of the customs warehousing procedure: visiting/NATO forces
Brexit update reference to Northern Ireland added
Discharge of the customs warehousing procedure: diplomatic privilege
Brexit update reference to Northern Ireland added
Discharge of the customs warehousing procedure: duty point for removals to circulation
Brexit update reference to Northern Ireland added
Brexit update reference to Northern Ireland added
Discharge of the customs warehousing procedure: presentation of entries
Brexit update reference to Northern Ireland added
Discharge of the customs warehousing procedure: completion of entries
Brexit update reference to Northern Ireland added
Discharge of the customs warehousing procedure: removal entries
Brexit update reference to Northern Ireland added
Discharge of the customs warehousing procedure: First In – First Out (FIFO)
Brexit update reference to Northern Ireland added
Discharge of the customs warehousing procedure: overview
Brexit update reference to Northern Ireland added
Co-storage: refusal of an application for co-storage
Brexit update reference to Northern Ireland added
Co-storage: granting the authorisation
Brexit update reference to Northern Ireland added
Co-storage: application for co-storage
Brexit update reference to Northern Ireland added
Co-storage: identification of goods
Brexit update reference to Northern Ireland added
Breexit update reference to Northern Ireland added
Co-storage: aims of co-storage
Brexit update reference to Northern Ireland added
Brexit update reference to Northern Ireland added
Common storage: irretrievable loss or destruction of goods
Brexit update reference to Northern Ireland added
Common storage: re-export of common storage goods
Brexit update reference to Northern Ireland added
Common storage: returned goods
Brexit update reference to Northern Ireland added
Common storage: stock adjustments
Brexit update reference to Northern Ireland added
Common storage: granting the authorisation
Brexit update reference to Northern Ireland added
Common storage: establishing eligibility
Brexit update reference to Northern Ireland added
Common storage: tariff preference goods
Brexit update reference to Northern Ireland added
Roles and responsibilities: Customs Directorate, National Review and Appeals (NRA) team
Note added to bottom of page
Roles and responsibilities: Bill of Discharge team
Note added to bottom of page
Common storage: goods under Inward Processing (IP)
Brexit update reference to Northern Ireland added
Roles and responsibilities: For Examination of economic conditions (economic tests)
Note added to bottom of page
Note added to bottom of page
Brexit update reference to Northern Ireland added
Roles and responsibilities: Border Force
Note added to bottom of page
Common storage: identification of customs duty status
Brexit update reference to Northern Ireland added
Common storage: points to consider before authorisation
Brexit update reference to Northern Ireland added
Roles and responsibilities: National Duty Repayment Centre (NDRC)
Note added to bottom of page
Roles and responsibilities: C18 team Salford
Added Note to bottom of page
Roles and responsibilities: Post Clearance Amendments (PCA) section
Note added to bottom of page
Common storage: definition of commercial quality/technical characteristics
Brexit update reference to Northern Ireland added
Roles and responsibilities: NCH Customs Input Entry (CIE) team
Note added to bottom of page
Brexit update reference to Northern Ireland added
Roles and responsibilities: supervising offices
Note added to bottom of page
Roles and responsibilities: Authorising Offices
Note added to bottom page
Roles and responsibilities: when to refer to UoE or policy team
Note added to bottom of page
Draft temporary removal letter: authorisation letter template
Brexit updates reference to Northern Ireland added
Roles and responsibilities: National Clearance Hub (NCH)
Amended Note to remove in bold
Roles and responsibilities: supervising offices for authorisations by declaration (NIRU and NTAS)
Amended Note at bottom to remove bold
Roles and responsibilities: Units of Expertise (UoE)
Changed Note at bottom from bold
Roles and responsibilities: Customs Special Procedures policy (SP) team
Change to Note at bottom to remove in bold
Draft temporary removal letter: overview
Brexit update reference to Northern Ireland added
Temporary removals: refusal of an application for temporary removal
Brexit update reference to Northern Ireland added
Temporary removals: temporary removal for auction
EU update reference to Northern Ireland added
Temporary removals: temporary removal to private residences
EU update reference to Northern Ireland added
Temporary removals: viewing/display of goods on retail premises and galleries
EU update reference to Northern Ireland added
Temporary removals: goods for display at fairs/galleries/exhibitions in the UK
EU update reference to northern Ireland added
Temporary removals: retail sales under temporary removal
EU update reference to Northern Ireland added
Temporary removals: requirements on return of the goods
EU updates reference to Northern Ireland added
Temporary removals: Usual Forms of Handling (UFH) while goods temporarily removed
EU updates reference to Northern Ireland added
Temporary removals: failure to return the goods within the approved time limit
EU update reference to Northern Ireland added
Temporary removals: period of removal
EU update reference to Northern Ireland added
Temporary removals: circumstances where temporary removal should be refused
EU update reference to Northern Ireland added
Temporary removals: failure to obtain authorisation
EU update reference to Northern Ireland added
Temporary removals: application for authorisation
EU exit update reference to Northern Ireland added
EU update reference to Northern Ireland added
Sampling and testing: authorisation
EU update reference to Northern Ireland added
Sampling and testing: temporary removal
EU update reference to Northern Ireland added
Sampling and testing: sampling applications
EU update reference to Northern Ireland added
Sampling and testing: definition of a sample
EU updates reference to Northern Ireland added
Sampling and testing: overview
EU update reference to Northern Ireland added
Usual Forms of Handling (UFH), other processing and records: losses prior to or during processing
EU update reference to Northern Ireland added
Usual Forms of Handling (UFH), other processing and records: bottling of wine
EU update reference to Northern Ireland added
Usual Forms of Handling (UFH), other processing and records: goods temporarily removed for UFH
EU update reference to Northern Ireland added
Usual Forms of Handling (UFH), other processing and records: authorisation
EU updates - Reference to Northern Ireland added
EU update Reference to Northern Ireland added
Introduction: notices and associated guidance manuals
Add "Note" in bold to last paragraph on this page and unbold the other section of the paragraph
Usual Forms of Handling (UFH), other processing and records: non-allowable operations
Reference to Northern Ireland added and link to gov.uk
Usual Forms of Handling (UFH), other processing and records: allowable operations
Reference to Northern Ireland and EU updates added
Usual Forms of Handling (UFH), other processing and records: overview
Reference to Northern Ireland and EU Exit added
Destruction: unauthorised destruction
Reference to Northern Ireland added
Destruction: notation in the records
Reference to Northern Ireland added
Destruction: liability to customs debt
Reference to Northern Ireland added
Destruction: allowable methods of destruction
Reference to Northern Ireland added
Destruction: requests to destroy goods
Reference to Northern Ireland added
Destruction: definition of destruction
Reference to Northern Ireland added
Reference to Northern Ireland added
Losses in warehouse: loss of goods entitled to claim a tariff preference
Reference to Northern Ireland added
Losses in warehouse: losses - customs debt liability
Reference to Northern Ireland added
Losses in warehouse: losses - duty rate applicable
Reference to Northern Ireland added
Losses in warehouse: missing, mislaid or stolen goods
Reference to Northern Ireland added
Losses in warehouse: chargeable losses in warehouse
Reference to Northern Ireland added
Losses in warehouse: production losses
Reference to Northern Ireland added
Losses in warehouse: loss of goods in co-storage
Reference to Northern Ireland added
Losses in warehouse: force majeure
Reference to Northern Ireland added
Losses in warehouse: natural wastage
Reference to Northern Ireland added
Losses in warehouse: non-chargeable losses in warehouse
Reference to Northern Ireland added
Reference to Northern Ireland added
Receipt into customs warehouse: goods which have failed a tariff quota
Reference to Northern Ireland and link to gov.uk added
Receipt into warehouse: goods on which a tariff preference is to be claimed
Reference to Northern Ireland and link to gov.uk added
Receipt into customs warehouse: goods awaiting import licences
Reference to Northern Ireland added
Receipt into customs warehouse: BEIS licences and/or Documentary Proofs of Origin (DPO)
Reference to Northern Ireland added and BEIS
Receipt into customs warehouse: over shipments
Reference to Northern Ireland added
Receipt into customs warehouse: under shipments
Reference to Northern Ireland added
Receipt into customs warehouse: discrepancies - general
Reference to Northern Ireland added
Receipt into customs warehouse: unreasonable or unexplained time delays in arrival
Reference to Northern Ireland added
Receipt into customs warehouse: arrival of the goods at a warehouse
Reference to Northern Ireland added
Receipt into customs warehouse: movement from the place of entry to the warehouse
Reference to NI added
Receipt into customs warehouse: non-customs warehousing goods
Reference to NI added
Receipt into customs warehouse: ineligible goods
Added Northern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979
Receipt into customs warehouse: eligible goods
EU guidance updates. Added Northern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979
Receipt into customs warehouse: overview
Added - Northern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979
Roles and responsibilities: Bill of Discharge team
Amendment for Elaine Mole
Roles and responsibilities: For Examination of economic conditions (economic tests)
Amendments for Elain Mole
Roles and responsibilities: National Duty Repayment Centre (NDRC)
Redacted text for contact details removed for Elaine Mole
Duty management system and closing stock balance systems: risks
The following added Northern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979
Duty management and closing stock balance systems: third party record keeping
The following added Northern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979. Reference to customs warehousing UoE
Duty management and closing stock balance systems: reviewing the closing stock balance system
Reference to authorising office added and: Northern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979
Duty management and closing stock balance systems: approving closing stock balance systems
The following added Northern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979. Reference to UKAP or CAP for NI added
Duty management and closing stock balance systems: use of the closing stock balance system
EU exit update ref to the following added Northern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979
Duty management and closing stock balance systems: closing stock balance
The following added - Northern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979
Duty management and closing stock balance systems: updating the duty management system
Reference to Northern Ireland (NI) Customs Authorisations provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979 added
Duty management and closing stock balance systems: duty management systems
Reference to articles 18 of Council regulation 952/2013 removed. Reference to Northern Ireland union withdrawal act 2018 and CEMA 1979 added
Duty management and closing stock balance systems: overview
Reference to EU removed and Northern Ireland added
Roles and responsibilities: C18 team Salford
Amendments for Elain Mole
Roles and responsibilities: NCH Customs Input Entry (CIE) team
Amendments made for Elaine Mole
Roles and responsibilities: National Clearance Hub (NCH)
Amendments made for Elaine Mole
Roles and responsibilities: supervising offices for authorisations by declaration (NIRU and NTAS)
Amendments made for Elaine Mole
Roles and responsibilities: supervising offices
Changes made for Elaine Mole
Roles and responsibilities: Authorising Offices
Amendments made for Elaine Mole
Roles and responsibilities: when to refer to UoE or policy team
Amendments for Elaine Mole
Roles and responsibilities: Units of Expertise (UoE)
Amendments for Elaine Mole
Roles and responsibilities: Customs Special Procedures policy (SP) team
Amendments made for Elaine Cole
Introduction: legal framework of special procedures
Removed Legal Framework of UCC - AEO/CAA05030
Introduction: aims and objectives of Special Procedures
Minor amendements
Introduction: notices and associated guidance manuals
Amendments made by Elaine Mole
Introduction: prohibitions and restrictions
Amendment made for Elaine Mole
Introduction: liability to import VAT, excise duties and additional charges
Amendments made for Elaine Mole
Removed spe01060 transition arrangements for Special Procedures
Introduction: legal framework of special procedures
Amendments made for Elaine Mole
Introduction: laws, regulations and GDPR
minor change
Introduction: aims and objectives of Special Procedures
Amendments made for Elaine Moles
Introduction: release of information – Freedom of Information Act
Amendments made for Michelle Adams- Collins
Amendments made for Michelle Adams - Collins
Brexit updates
Brexit updates
Other specific goods: linseed oil
Brexit updates
Brexit updates
Other specific goods: marine propulsion engines
Brexit updates
General relief conditions: period to assign the goods to the prescribed Authorised Use
Amend title
Shipwork goods: goods for the territorial waters
Brexit updates
Brexit updates
Shipwork goods: supply of goods for use as spare parts on a vessel
Brexit updates
Shipwork goods: delivery to a vessel not at the trader's premises
Brexit updates
Shipwork goods: completion of shipwork Authorised Use
Brexit updates
Shipwork goods: authorisation for shipwork Authorised Use
Brexit updates
Shipwork goods: goods subject to anti-dumping duty
Brexit updates
Shipwork goods: relief from VAT
Brexit updates
Shipwork goods: scope of relief
Brexit updates
Links to SPE16265, SPE16270, SPE16275, SPE16280 archived
Military equipment: authorities, other than Customs, involved in other Member States
Page archived
Military equipment: requests to extend the scope of the relief
Unpublished - Brexit update
Unpublished - Brexit update
Military equipment: authorities, other than Customs, involved in other Member States
Unpublished - Brexit update
Military equipment: liaison with Commission and other Member States
Unpublish - Brexit update
Military equipment: options for apportionment or warehousing
Brexit updates
Military equipment: relief from VAT
Brexit updates
Military equipment: CPCs to be used for imports under the military equipment scheme
Brexit updates
Military equipment: declarations made using CFSP
Brexit updates
Military equipment: import procedure
Brexit updates
Military equipment: issue and use, and retention of certificates
Brexit updates
Military equipment: authorisation
Brexit updates
Military equipment: customs supervision and completion of Authorised Use
Brexit updates
Military equipment: scope of scheme
Brexit updates
Military equipment: operational requirements of the scheme
Brexit updates
Military equipment: legal basis
Brexit updates
Aircraft and their parts: assurance
Brexit token added
Aircraft and their parts: transfers
Brexit updates
Aircraft and their parts: completion of Authorisation Use
Brexit updates
Aircraft and their parts: authorisation
Brexit update
Aircraft and their parts: relief from VAT
Brexit updates
Aircraft and their parts: parts for use in civil aircraft
Brexit update
Aircraft and their parts: definition of a civil aircraft
Brexit update
Aircraft and their parts: parts for military aircraft
Brexit updates
Aircraft and their parts: temporary duty suspensions
Brexit updates
Aircraft and their parts: goods imported with airworthiness certificates
Brexit updates
Aircraft and their parts: goods covered
Brexit updates
General relief conditions: transfer of an existing authorisation
Brexit updates
General relief conditions: issuing of reminders
Brexit changes
General relief conditions: calculation of Customs debt
Brexit updates
Brexit updates
General relief conditions: incurrence of Customs debt at declaration for free circulation
Brexit updates
General relief conditions: goods not put to their prescribed Authorised Use
Brexit update
General relief conditions: period to assign the goods to the prescribed Authorised Use
Brexit updates
General relief conditions: provisions for common storage of goods
Token added
General relief conditions: rate of yield
Token added
General relief conditions: transferring an existing authorisation to another legal entity
Brexit update
General relief conditions: extensions to periods of discharge
Token added
General relief conditions: agents / third party representation
Token added
General relief conditions: valuation
Token added
Token added
General relief conditions: who can apply for relief
Token added
General relief conditions: goods subject to favourable tariff treatment by reason of their nature
Token added
General relief conditions: basic conditions of relief
Token added
General relief conditions: extensions to periods of discharge
Brexit updates
General relief conditions: agents / third party representation
Brexit updates
General relief conditions: valuation
Brexit updates
Brexit updates
General relief conditions: who can apply for relief
Brexit update
General relief conditions: goods subject to favourable tariff treatment by reason of their nature
Removal of link to token text
General relief conditions: basic conditions of relief
Brexit update
Bill of Discharge: full authorisations and authorisations involving another Member State(NI ONLY)
Discharge of IP - Bill of Discharge: IP Bills of Discharge (BoD)
link
Discharge of IP - Bill of Discharge: general
link
Standardised exchange of information: Verification(NI ONLY)
link
link
no change
link
Tax free shopping: operation of the scheme (NI ONLY)
link
Commercial policy measures: ozone-depleting substances
link
Commercial policy measures: cultural goods
link
Commercial policy measures: general
https://www.gov.uk/guidance/licences-for-the-importexport-of-agricultural-products
.
Production accessories: repeated use of catalysts
link
Production accessories: catalyst residues
link
Production accessories: accounting procedures
link
Production accessories: disposal of goods produced
link
Production accessories: rate of yield
link
Production accessories: authorisation
link
Production accessories: non-eligible goods
link
Production accessories: types of catalyst
Link
Discharge of IP - methods of disposal: re-export as commissary stores
ADD LINK
Discharge of IP - methods of disposal: civil aircraft and spacecraft simplified discharges
The Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020
Discharge of IP - methods of disposal: destruction
NI
Inward Processing - conditions and requirements: IP and End-Use/Authorised Use relief
AUTHORISED USE
Inward Processing - conditions and requirements: Secondary Processed Products (SPPs)
NI LINES
Inward Processing - conditions and requirements: Main Processed Products (MPPs)
no change
Inward Processing - conditions and requirements: rate of yield (ROY)
no change
Inward Processing - conditions and requirements: rate of yield - rules relating to beef fillets
no change
Inward Processing - conditions and requirements: economic codes and economic tests
no change
Authorisation by declaration: conditions for IP with an authorisation by declaration
SEE remove
Inward Processing - conditions and requirements: economic codes and economic tests
NO CHANGE
Inward Processing - conditions and requirements: rate of yield - rules relating to beef fillets
NO CHANGE
Inward Processing - conditions and requirements: Main Processed Products (MPPs)
NC
Inward Processing - conditions and requirements: rate of yield (ROY)
NO CHANGE
Specific rules and processes relating to Outward Processing: miscellaneous
PAGE REMOVED
Specific rules and processes relating to Outward Processing: authorisation examples
NI ONLY
CHIEF/CDS
NO CHANGE
EU-UK
Specific rules and processes relating to Outward Processing: using OP for zero rate of duty goods
EU-UK
EU-UK
NO CHANGE
UCC DELETED
Specific rules and processes relating to Outward Processing: rate of yield – introduction
NO CHANGE
Specific rules and processes relating to Outward Processing: equivalence
SI
TCTA
https://www.gov.uk/guidance/using-similar-goods-to-replace-customs-special-procedure-goods
The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018
NO CHANGE
NI ONLY
Recommended checks for IP Bills of Discharge (BoD1 and BoD3): assurance checks
NO CHANGE
Standardised exchange of information: Verification(NI ONLY)
NI ONLY
Tax free shopping: sales on a duty inclusive basis (NI ONLY)
NO CHANGE
Tax free shopping: IP Bills of Discharge (NI ONLY)
NO CHANGE
Tax free shopping: operation of the scheme (NI ONLY)
NO CHANGE
Tax free shopping: eligible goods (NI ONLY)
EU-UK
Tax free shopping: general (NI ONLY)
UK
Continental shelf: movements between Member States (NI ONLY)
NI ONLY
Continental shelf: Authorisation by declaration (AbD)
updated
PAGE REMOVED
UCC REMOVED
Supply Balance (economic code 05): statistical reporting of economic code 05 goods
REG REMOVED
Supply Balance (economic code 05): movement of the goods
NO CHANGE
Supply Balance (economic code 05): entry of the goods
NO CHANGE
Supply Balance (economic code 05): period of validity of the authorisation/period for discharge
REG REMOVE
Supply Balance (economic code 05): retrospective authorisation
NO CHANGE
Supply Balance (economic code 05): transferring rights to the supply balance certificate
NI
Supply Balance (economic code 05): certificates issued in another Member State (NI ONLY)
NI ONLY
Supply Balance (economic code 05): endorsing the supply balance certificate and advising the RPA
reg removed
Supply Balance (economic code 05): authorisation
single union removed
Supply Balance (economic code 05): application for authorisation (NI ONLY)
NI ONLY
Supply Balance (economic code 05): successive processing
NI
Supply Balance (economic code 05): supply balance certificate extracts (NI ONLY)
NI ONLY
Supply Balance (economic code 05): supply balance certificates (economic code 05) (NI ONLY)
Northern Ireland (NI) ONLY
Supply Balance (economic code 05): general (NI ONLY)
NI ONLY
Commercial policy measures: ozone-depleting substances
TO BE CONFIRMED
Commercial policy measures: cultural goods
REG REMOVED
Production accessories: repeated use of catalysts
NOTICE 3001 REMOVED
Production accessories: catalyst residues
NOTICE 3001 REMOVED
Production accessories: accounting procedures
EU-UK
Production accessories: disposal of goods produced
NOTICE 3001 REMOVED
Production accessories: rate of yield
REMOVED NOTICE 3001
Production accessories: authorisation
REMOVE NOTICE 3001
Production accessories: non-eligible goods
REMOVED NOTICE 3001
Production accessories: types of catalyst
https://www.gov.uk/guidance/apply-to-delay-or-pay-less-duty-on-goods-you-import-to-process-or-repair
Production accessories: general
https://www.gov.uk/guidance/apply-to-delay-or-pay-less-duty-on-goods-you-import-to-process-or-repair
Equivalence: genetically modified goods
UK
LINK
Equivalence: special equivalence rules for certain agricultural goods
LINK
Equivalence: equivalent goods imported under warranty or guarantee
LINK
Equivalence: goods imported for repair
LINKS
NI ONLY
LINK
Equivalence: time limits for importing replacement goods under PEE
https://www.gov.uk/guidance/using-similar-goods-to-replace-customs-special-procedure-goods
https://www.gov.uk/guidance/using-customs-special-procedures
Equivalence: Standardised exchange of information using the EU Trader Portal.(NI ONLY)
NI ONLY PAGE
Equivalence: Standardised exchange of information using the EU Trader Portal.(NI ONLY)
NI ONLY PAGE
NI ONLY PAGE. NO CHANGE
Equivalence: prior export equivalence and preference
LINK
Equivalence: prior export equivalence (PEE)
LINKS
Equivalence: 'standard' equivalence
LINK
Equivalence: customs status of equivalent goods
LINKS
Equivalence: goods at a more advanced stage of processing
https://www.gov.uk/guidance/using-similar-goods-to-replace-customs-special-procedure-goods
Equivalence: commercial quality and technical characteristics
The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018
Taxation (Cross-border Trade) Act 2018
Equivalence: determining whether goods are equivalent
LINK
NI ONLY
LINK
NI ONLY
LINK
Discharge of IP - Bill of Discharge: general
IP DISCHARGED
Discharge of IP - Bill of Discharge: late Bills of Discharge/failure to submit Bills of Discharge
no change
Discharge of IP - Bill of Discharge: retention of Bills of Discharge
four years
Discharge of IP - Bill of Discharge: supervising office recording of checks undertaken
NI ONLY
Discharge of IP - Bill of Discharge: checks on Bills of Discharge
NI ONLY
https://www.gov.uk/guidance/moving-processed-or-repaired-goods-into-free-circulation-or-re-exporting-them
Discharge of IP - Bill of Discharge: authorisations by declaration
LINK
Discharge of IP - Bill of Discharge: IP Bills of Discharge (BoD)
https://www.gov.uk/guidance/moving-processed-or-repaired-goods-into-free-circulation-or-re-exporting-them
NI ONLY
Discharge to free circulation: discharge of licensable goods
LINK
Discharge to free circulation: discharging IP goods at an End Use rate of duty
NI ONLY
Discharge to free circulation: import VAT calculations
VAT
Discharge to free circulation: duty calculations on discharge
Authorised Use
Discharge to free circulation: general release to free circulation
NI ONLY
Discharge to free circulation: general
FREE CIR
Discharge of IP - methods of disposal: civil aircraft and spacecraft simplified discharges
NI ONLY
Discharge of IP - methods of disposal: export refunds, IP and processed cheese (NI ONLY)
NI ONLY PAGE
Discharge of IP - methods of disposal: destruction
NI ONLY
Discharge of IP - methods of disposal: export preference
NI ONLY
Discharge of IP - methods of disposal: export to the continental shelf
NI ONLY
Discharge of IP - methods of disposal: temporary export - Outward Processing(OP)
LINK
Discharge of IP - methods of disposal: Channel Islands and other special territories (NI ONLY)
NI ONLY
Discharge of IP - methods of disposal: Turkey (NI ONLY)
NI ONLY
Discharge of IP - methods of disposal: supplies to diplomatic offices
LINK
Discharge of IP - methods of disposal: IP goods supplied as tray type meals
https://www.gov.uk/guidance/moving-processed-or-repaired-goods-into-free-circulation-or-re-exporting-them
Discharge of IP - methods of disposal: IP supplies to armed forces or to NAAFI
link
Discharge of IP - methods of disposal: aviation fuel
https://www.gov.uk/guidance/moving-processed-or-repaired-goods-into-free-circulation-or-re-exporting-them
Discharge of IP - methods of disposal: re-export as ships stores, aircraft stores or equipment
NI ONLY
Discharge of IP - methods of disposal: re-export as commissary stores
https://www.gov.uk/guidance/moving-processed-or-repaired-goods-into-free-circulation-or-re-exporting-them
CW
Discharge of IP - methods of disposal: declaring IP goods to another customs procedure
https://www.gov.uk/guidance/moving-processed-or-repaired-goods-into-free-circulation-or-re-exporting-them
Discharge of IP - methods of disposal: re-export from the UK
UK
Discharge of IP - methods of disposal: general - discharging IP liability
NI LINK
NI ONLY PAGE
LINK
LINK
Import to IP and goods declared to IP from another Customs procedure: checks required
CDS
NI LINK
Inward Processing - conditions and requirements: rate of yield - rules relating to beef fillets
link
Inward Processing - conditions and requirements: rate of yield (ROY)
https://www.gov.uk/guidance/using-inward-processing-to-process-or-repair-your-goods
Inward Processing - conditions and requirements: economic codes and economic tests
UK LINKS
LINK
ADD
Authorisation by declaration: conditions for IP with an authorisation by declaration
NI ONLY
NI ONLY
LINK
Authorisation by declaration: general
LINK ON NI
LINK
Inward Processing - conditions and requirements: apportionment - IP and End-Use
NI ONLY LINK
Inward Processing - conditions and requirements: IP and End-Use/Authorised Use relief
end use
Inward Processing - conditions and requirements: eligible goods
LINK
Inward Processing - conditions and requirements: Secondary Processed Products (SPPs)
LINK
Inward Processing - conditions and requirements: Main Processed Products (MPPs)
LINK
2020
Recommended checks for IP Bills of Discharge (BoD1 and BoD3): accepted BoD - action to be taken
The IP Bills of Discharge team review BoD1’s and perform checks via DMS.
2019
Specific rules relating to Outward Processing: risk - exporting or importing gold and jewellery
The wording of the guidance has been updated to ensure compliance of the outward processing procedure. A section of the guidance has also been redacted as it covers the risk factors officers will face insuring compliance
2018
Discharge of IP - Bill of Discharge: checks on Bills of Discharge
-Republishing for format fix
2017
Specific rules and processes relating to Temporary Admissions: contents
contents page added
Specific rules and processes relating to Temporary Admissions: contents
Page added to contents
Discharge of IP - Bill of Discharge: supervising office recording of checks undertaken
-Republishing for format fix
ads
Discharge of IP - Bill of Discharge: late Bills of Discharge/failure to submit Bills of Discharge
Redacted text
Recommended checks for IP Bills of Discharge (BoD1 and BoD3): assurance checks
On advisement of Unit of Expertise
Recommended checks for IP Bills of Discharge (BoD1 and BoD3): accepted BoD - action to be taken
On advisement of Unit of Expertise
On advisement of Unit of Expertise
Discharge of IP - Bill of Discharge: supervising office recording of checks undertaken
On advisement of Unit of Expertise
Discharge of IP - Bill of Discharge: late Bills of Discharge/failure to submit Bills of Discharge
On advisement of Unit of Expertise
Discharge of IP - Bill of Discharge: checks on Bills of Discharge
On advisement of Unit of Expertise
Discharge of IP - Bill of Discharge: checks on Bills of Discharge
On advisement of Unit of expertise
Discharge of IP - Bill of Discharge: supervising office recording of checks undertaken
On advisement of Unit of Expertise
Discharge of IP - Bill of Discharge: late Bills of Discharge/failure to submit Bills of Discharge
On advisement of Unit of Expertise
Recommended checks for IP Bills of Discharge (BoD1 and BoD3): assurance checks
On advisement of Unit of Expertise
Recommended checks for IP Bills of Discharge (BoD1 and BoD3): accepted BoD - action to be taken
On advisement of Unit of Expertise
On advisement of Unit of Expertise