Updates: Customs Special Procedures Manual

2023

12 April 2023 published amendments

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

18 January 2023 published amendments

List of forms and other documents

Application for Outward Processing changed from SP5 to SP4

2022

11 July 2022 published amendments

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The requirement to move goods from CW to the continental shelf was out of date.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.

31 May 2022 published amendments

Roles and responsibilities: Authorising Offices

Details for NTAS updated - Email, tel number and address

2021

9 December 2021 published amendments

4 November 2021 published amendments

31 August 2021 published amendments

Applying for an authorisation for a Special Procedure: application forms and supplementary information to be included with the application

EU Exit changes

Applying for an authorisation for a Special Procedure: extensions to time limits

EU Exit changes

Applying for an authorisation for a Special Procedure: time limits for considering an application and issuing a decision

EU Exit changes

Applying for an authorisation for a Special Procedure: pre-authorisation and approval checklists for the generic authorisation criteria and conditions

EU Exit changes

Applying for an authorisation for a Special Procedure: acceptance and refusal of an application

EU Exit changes

Applying for an authorisation for a Special Procedure: pre-authorisation and approval checklists for bespoke authorisation criteria and conditions

EU Exit changes

Applying for an authorisation for a Special Procedure: processing an application for a Special Procedure - authorising office process

EU Exit changes

Applying for an authorisation for a Special Procedure: processing an application for a Special Procedure – general

EU Exit changes

Applying for an authorisation for a Special Procedure: accepting an application for a Special Procedure – general

EU Exit changes

Applying for an authorisation for a Special Procedure: transition arrangements - deciding when to apply for a new UK domestic legislation authorisation

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

25 August 2021 published amendments

Criteria and conditions to be met by economic operators applying for a Special Procedure authorisation: other conditions - bills of discharge

EU Exit changes

Criteria and conditions to be met by economic operators applying for a Special Procedure authorisation: other conditions - discharge of procedure and debt liability

EU Exit changes

Criteria and conditions to be met by economic operators applying for a Special Procedure authorisation: other conditions – TORO (Transfer of Rights and Obligations) and movements

EU Exit changes

Criteria and conditions to be met by economic operators applying for a Special Procedure authorisation: other conditions - examination of the economic conditions (economic tests)

EU Exit changes

Criteria and conditions to be met by economic operators applying for a Special Procedure authorisation: other conditions - guarantees

EU Exit changes

Criteria and conditions to be met by economic operators applying for a Special Procedure authorisation: basic conditions - EORI (Economic Operator Registration and Identification)

EU Exit changes

Criteria and conditions to be met by economic operators applying for a Special Procedure authorisation: basic conditions - AEO (Authorised Economic Operator)

EU Exit changes

Criteria and conditions to be met by economic operators applying for a Special Procedure authorisation: overview

EU Exit changes

Criteria and conditions to be met by economic operators applying for a Special Procedure authorisation: contents

New Note added

18 August 2021 published amendments

Hydrocarbon oils: Authorised Use authorisation to trade in HCO

Brexit updates

Hydrocarbon oils: scope of Authorised Use relief for Hydrocarbon Oils

Brexit updates

Miscellaneous: diversion of Inward Processing (IP) goods to Authorised Use relief: retention of records following revocation or annulment

Brexit updates

Miscellaneous: diversion of Inward Processing (IP) goods to Authorised Use relief: disposing of goods following revocation

Brexit update

Miscellaneous: goods given relief to which they are not entitled

Brexit updates

Miscellaneous: discrepancy in the quantity of goods received

Brexit updates

Miscellaneous: stolen goods

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

Completion of Authorised Use and discharging liability: request for extension to the period to assign the goods to the prescribed Authorised Use

Brexit updates

Completion of Authorised Use and discharging liability: export of Authorised Use goods

Brexit updates

Completion of Authorised Use and discharging liability: Authorised Use relief and Customs Warehousing

Brexit updates

Completion of Authorised Use and discharging liability: Authorised Use relief and Outward Processing Relief (OPR)

Brexit updates

Completion of Authorised Use and discharging liability: Authorised Use relief and Inward Processing (IP)

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

Bicycle parts: risk area

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

15 July 2021 published amendments

Specific rules and processes relating to Outward Processing: authorisation by declaration at export (previously known as 'simplified' authorisation) for repair

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

14 July 2021 published amendments

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

Removals for export: contents

Brexit update

Removals for export: Customs Procedure Codes (CPC) for export

Brexit update reference to Northern Ireland added

Removals for export: overview

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

13 July 2021 published amendments

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

Discharge of the customs warehousing procedure: Documentary Proof of Origin (DPO) for textile products

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

Discharge of the customs warehousing procedure: supplies to export/duty free shops located portside or airside

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

Discharge of the customs warehousing procedure: release to free circulation – acceptance of the entry

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

Co-storage: record keeping

Breexit update reference to Northern Ireland added

Co-storage: aims of co-storage

Brexit update reference to Northern Ireland added

Co-storage: overview

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

Roles and responsibilities: Offices of Guarantee - National Temporary Admissions Section (NTAS) and Salford Customs Comprehensive Guarantee Office

Note added to bottom of page

Common storage: excise goods

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

Common storage: overview

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

12 July 2021 published amendments

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

Temporary removals: overview

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

Usual Forms of Handling (UFH), other processing and records: application for Usual Forms of Handling (UFH)

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

7 July 2021 published amendments

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

Destruction: overview

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

Losses in warehouse: overview

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

6 July 2021 published amendments

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

5 July 2021 published amendments

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

1 July 2021 published amendments

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

Introduction: contents

Removed spe01060 transition arrangements for Special Procedures

24 June 2021 published amendments

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

Introduction: scope of manual

Amendments made for Michelle Adams - Collins

3 June 2021 published amendments

28 May 2021 published amendments

5 May 2021 published amendments

22 April 2021 published amendments

20 February 2021 published amendments

Specific rules and processes relating to Outward Processing: miscellaneous

PAGE REMOVED

Specific rules and processes relating to Outward Processing: authorisation examples

NI ONLY

Specific rules and processes relating to Outward Processing: authorisation by declaration at export for non-commercial goods

CHIEF/CDS
NO CHANGE

Specific rules and processes relating to Outward Processing: authorisation by declaration at export (previously known as 'simplified' authorisation) for repair

EU-UK

Specific rules and processes relating to Outward Processing: using OP for zero rate of duty goods

EU-UK

Specific rules and processes relating to Outward Processing: rate of yield – Added Value calculation of duty

EU-UK

Specific rules and processes relating to Outward Processing: rate of yield – determining the debt due

NO CHANGE

Specific rules and processes relating to Outward Processing: rate of yield and 'average' rate of yield

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

Specific rules and processes relating to Outward Processing: Standard Exchange System (SES) with prior importation

https://www.gov.uk/guidance/using-similar-goods-to-replace-customs-special-procedure-goods

Specific rules and processes relating to Outward Processing: importing replacement goods under the Standard Exchange System (SES)

The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018

Specific rules relating to Outward Processing: processed products or replacements not liable to customs import duty

NO CHANGE

17 February 2021 published amendments

Standardised exchange of information using the EU Trader Portal for use with prior export equivalence – scenarios(NI ONLY)

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

PAGE REMOVED

Continental shelf: general

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

3 February 2021 published amendments

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

Equivalence: time limits for presentation of the standardised exchange of information using the EU Trader Portal.(NI ONLY)

NI ONLY

Equivalence: movements involving another Member State with standard equivalence (NOT PEE) - standardised exchange of information using the EU Trader Portal(IM/EX) (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

Equivalence: aggregation of standardised exchange of information using the EU Trader Portal.(NI ONLY)

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

Equivalence: prior export equivalence and movements involving another Member State (standardised exchange of information using the EU Trader Portal). EX/IM) (NI ONLY)

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

2 February 2021 published amendments

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

Equivalence: general

NI ONLY

VAT only IP: risks

LINK

VAT only IP: authorisation

NI ONLY

VAT only IP: general

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

Discharge of IP - Bill of Discharge: full authorisations and authorisations involving another Member State(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

Discharge to free circulation: discharge of goods claiming preferential tariff treatment within tariff quotas or ceilings

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

Discharge of IP - methods of disposal: moving goods to export shops authorised as a customs warehouse

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

Import to IP and goods declared to IP from another Customs procedure: industrial goods entered to IP from Turkey

NI ONLY PAGE

Import to IP and goods declared to IP from another Customs procedure: entering goods to IP using simplified import procedure (CFSP)

LINK

Import to IP and goods declared to IP from another Customs procedure: postal imports - Royal Mail Group (and other postal operators carrying mail under the Universal Postal Union agreement) only

LINK

Import to IP and goods declared to IP from another Customs procedure: checks required

CDS

Import to IP and goods declared to IP from another Customs procedure: goods imported to IP - Import CPCs

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

Inward Processing - conditions and requirements: identification of the imported goods in the processed products

LINK
ADD

Authorisation by declaration: conditions for IP with an authorisation by declaration

NI ONLY

Authorisation by declaration: details to be included on the Customs declaration entering goods to an IP authorisation by declaration

NI ONLY
LINK

Authorisation by declaration: general

LINK ON NI

Inward Processing - conditions and requirements: applications involving Excise products (tobacco or alcohol)

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

29 December 2020 published amendments

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

10 April 2019 published amendments

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

14 December 2018 published amendments

2017

3 April 2017 published amendments

28 March 2017 published amendments