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Customs Special Procedures Manual
Publication Date:
2025
Publisher:
Bloomsbury Professional
Copyright:
2025 Crown
Customs Special Procedures Manual
Special Procedures guidance on Customs matters
Last update
: 28th February 2025
GO
Contents
Contents
Expand All
Collapse All
Close section
SPE01000: Introduction: contents
SPE01010: Scope of manual
SPE01020: Release of information - Freedom of Information Act
SPE01030: Aims and objectives of Special Procedures
SPE01040: Laws, regulations and GDPR
SPE01050: Legal framework of special procedures
SPE01070: Liability to import VAT, excise duties and additional charges
SPE01080: Prohibitions and restrictions
SPE01090: Notices and associated guidance manuals
Close section
SPE02000: Roles and responsibilities: contents
SPE02010: Customs Special Procedures policy (SP) team
SPE02020: Units of Expertise (UoE)
SPE02030: When to refer to UoE or policy team
SPE02040: Authorising Offices
SPE02050: Supervising offices
SPE02060: Supervising offices for authorisations by declaration (NIRU and NTAS)
SPE02070: National Clearance Hub (NCH)
SPE02080: NCH Customs Input Entry (CIE) team
SPE02090: Post Clearance Amendments (PCA) section
SPE02100: C18 team Salford
SPE02110: National Duty Repayment Centre (NDRC)
SPE02120: Border Force
SPE02130: Offices of Guarantee - National Temporary Admissions Seat (NTAS) and Harwich Customs Comprehensive Guarantee Office
SPE02140: DEFRA and BIS - Examination of economic conditions (economic tests)
SPE02150: Wolverhampton - Bill of Discharge team
SPE02160: Customs Directorate, National Review and Appeals (NRA) team
Close section
SPE03000: Criteria and conditions to be met by economic operators applying for a Special Procedure authorisation: contents
SPE03010: Overview
SPE03020: Basic conditions - AEO (Authorised Economic Operator)
SPE03030: Basic conditions - EORI (Economic Operator Registration and Identification)
SPE03040: Other conditions - guarantees
SPE03050: Other conditions - examination of the economic conditions (economic tests)
SPE03060: Other conditions - TORO (Transfer of Rights and Obligations) and movements
SPE03080: Other conditions - discharge of procedure and debt liability
SPE03090: Other conditions - bills of discharge
Close section
SPE04000: Applying for an authorisation for a Special Procedure: contents
SPE04010: Overview
SPE04020: Transition arrangements - deciding when to apply for a new UCC authorisation
SPE04030: Accepting an application for a Special Procedure - general
SPE04040: Processing an application for a Special Procedure - general
SPE04050: Processing an application for a Special Procedure - authorising office process
SPE04060: Pre-authorisation and approval checklists for the generic authorisation criteria and conditions
SPE04070: Pre-authorisation and approval checklists for bespoke authorisation criteria and conditions
SPE04080: Acceptance and refusal of an application
SPE04090: Time limits for considering an application and issuing a decision
SPE04100: Extensions to time limits
SPE04110: Application forms and supplementary information to be included with the application
Close section
SPE05000: Authorising a Special Procedure: contents
SPE05010: Overview
SPE05020: Standards for economic operator's authorisation or approval folder
SPE05030: Positive decision - process for issuing an authorisation
SPE05040: Negative decision - process for rejecting an authorisation
SPE05050: Retroactive authorisation
SPE05060: Application for amendment or renewal of an authorisation
SPE05070: Time periods for the validity of authorisations
SPE05080: Other forms of authorisation
SPE05090: Authorisation by Declaration
Close section
SPE06000: Control, supervision and assurance of special procedures: contents
SPE06010: Introduction
SPE06020: Methods of control/supervision
SPE06030: Extent of control/supervision
SPE06040: Assurance
SPE06060: Risk areas of special procedures
SPE06100: CHIEF profiles
Close section
SPE09000: Offences, seizure and compounding: contents
SPE09010: General
SPE09020: Time limits
SPE09030: Sensitive cases
SPE09040: Reporting offence cases
SPE09050: Seizure
SPE09060: Compounding
SPE09070: VAT
SPE09080: Counterfeit, pirated and patent infringing goods (Intellectual Property Rights)
Close section
SPE10000: Administration, receivership and liquidation: contents
SPE10010: General
SPE10020: Action by supervising office
SPE10030: Action by Insolvency Claims Handling Unit (Newcastle)
SPE10040: Notifying debts
SPE10050: Write off
Close section
SPE11000: Reviews and appeals: contents
SPE11010: Overview
SPE11020: Legal basis
SPE11030: Contents of decision letters
SPE11040: Responsibility for Formal Departmental Reviews
SPE11050: Consultation with policy team
SPE11060: Tribunals
SPE11070: Non-appealable seizures
SPE12010: Bill of Discharge
SPE12500: Transfer of Rights and Obligations
Close section
SPE13000: Specific rules and processes relating to Inward Processing: contents
Close section
SPE13005: Inward Processing - conditions and requirements: contents
SPE13010: Economic codes and economic tests
SPE13015: Rate of yield (ROY)
SPE13020: Rate of yield - rules relating to beef fillets
SPE13025: Main Processed Products (MPPs)
SPE13030: Secondary Processed Products (SPPs)
SPE13035: Identification of the imported goods in the processed products
SPE13040: Eligible goods
SPE13045: IP and End-Use/Authorised Use relief
SPE13050: Apportionment - IP and End-Use
SPE13055: Applications involving Excise products (tobacco or alcohol)
Close section
SPE13060: Authorisation by declaration: contents
SPE13065: General
SPE13070: Restrictions on the use of IP with an authorisation by declaration
SPE13075: Conditions for IP with an authorisation by declaration
SPE13080: Details to be included on the Customs declaration entering goods to an IP authorisation by declaration
Close section
SPE13085: Import to IP and goods declared to IP from another Customs procedure: contents
SPE13090: Goods imported to IP - Import CPCs
SPE13095: Checks required
SPE13100: Postal imports - Royal Mail Group (and other postal operators carrying mail under the Universal Postal Union agreement) only
SPE13105: Entering goods to IP using simplified import procedure (CFSP)
SPE13110: Industrial goods entered to IP from Turkey
Close section
SPE13115: Discharge of IP - methods of disposal: contents
SPE13120: General - discharging IP liability
SPE13125: Re-export from the UK
SPE13130: Declaring IP goods to another customs procedure
SPE13135: Moving goods to export shops authorised as a customs warehouse
SPE13140: Re-export as commissary stores
SPE13145: Re-export as ships stores, aircraft stores or equipment
SPE13150: Aviation fuel
SPE13155: IP supplies to armed forces or to NAAFI
SPE13160: IP goods supplied as tray type meals
SPE13165: Supplies to diplomatic offices
SPE13170: Turkey (NI ONLY)
SPE13175: Channel Islands and other special territories (NI ONLY)
SPE13180: Temporary export - Outward Processing Relief (OPR)
SPE13185: Export to the continental shelf
SPE13190: Export preference
SPE13195: Destruction
SPE13200: Export refunds, IP and processed cheese (NI ONLY)
SPE13205: Civil aircraft and spacecraft simplified discharges
Close section
SPE13210: Discharge to free circulation: contents
SPE13215: General
SPE13220: General release to free circulation
SPE13225: Duty calculations on discharge
SPE13230: Import VAT calculations
SPE13235: Discharging IP goods at an End Use rate of duty
SPE13240: Discharge of licensable goods
SPE13245: Discharge of goods claiming preferential tariff treatment within tariff quotas or ceilings
Close section
SPE13250: Discharge of IP - Bill of Discharge: contents
SPE13255: General
SPE13260: IP Bills of Discharge (BoD)
SPE13265: Authorisations by declaration
SPE13270: Bill of Discharge: full authorisations and authorisations involving another Member State(NI ONLY)
SPE13275: Checks on Bills of Discharge
SPE13280: Supervising office recording of checks undertaken
SPE13285: Retention of Bills of Discharge
SPE13290: Late Bills of Discharge/failure to submit Bills of Discharge
Close section
SPE13295: VAT-only IP: contents
SPE13300: General
SPE13305: Authorisation
SPE13310: Risks
Close section
SPE13315: Equivalence: contents
SPE13320: General
SPE13325: Determining whether goods are equivalent
SPE13330: Commercial quality and technical characteristics
SPE13335: Goods at a more advanced stage of processing
SPE13340: Customs status of equivalent goods
SPE13345: ‘Standard’ equivalence
SPE13350: Prior export equivalence (PEE)
SPE13355: Prior export equivalence and preference
SPE13360: Prior export equivalence and movements involving another Member State (form INF5 EX/IM) (NI ONLY)
SPE13365: INF5 process (NI ONLY)
SPE13370: INF5 completion (NI ONLY)
SPE13375: Aggregation of INF5s (NI ONLY)
SPE13380: Time limits for importing replacement goods under PEE
SPE13385: Movements involving another Member State with standard equivalence (NOT PEE) - form INF9 (IM/EX) (NI ONLY)
SPE13390: Time limits for presentation of the INF9 (NI ONLY)
SPE13395: Goods imported for repair
SPE13400: Equivalent goods imported under warranty or guarantee
SPE13405: Special equivalence rules for certain agricultural goods
SPE13410: Genetically modified goods
Close section
SPE13415: Production accessories: contents
SPE13420: General
SPE13425: Types of catalyst
SPE13430: Non-eligible goods
SPE13435: Authorisation
SPE13440: Rate of yield
SPE13445: Disposal of goods produced
SPE13450: Accounting procedures
SPE13455: Catalyst residues
SPE13460: Repeated use of catalysts
Close section
SPE13465: Commercial policy measures: contents
SPE13470: General
SPE13475: Cultural goods
SPE13480: Ozone-depleting substances
Close section
SPE13485: Supply Balance (economic code 05): contents
SPE13490: General (NI ONLY)
SPE13495: Supply balance certificates (economic code 05)
SPE13500: Supply balance certificate extracts
SPE13505: Successive processing
SPE13510: Application for authorisation
SPE13515: Authorisation
SPE13520: Endorsing the supply balance certificate and advising the RPA
SPE13525: Certificates issued in another Member State
SPE13530: Transferring rights to the supply balance certificate
SPE13535: Retrospective authorisation
SPE13540: Period of validity of the authorisation/period for discharge
SPE13545: Entry of the goods
SPE13550: Movement of the goods
SPE13555: Statistical reporting of economic code 05 goods
Close section
SPE13560: Continental shelf: contents
SPE13565: General
SPE13570: PAGE REMOVED
SPE13575: Authorisation by declaration (AbD)
SPE13580: Movements between Member States
Close section
SPE13585: Tax-free shopping: contents (NI ONLY)
SPE13590: General
SPE13595: Eligible goods
SPE13600: Operation of the scheme
SPE13605: IP Bills of Discharge
SPE13610: Sales on a duty inclusive basis
Close section
SPE13615: INF1 - completion and process: contents
SPE13620: General
SPE13625: Action when an authorisation holder requests endorsement of an INF1
SPE13630: Action when goods entered to IP in the UK are discharged to free circulation in another Member State
SPE13635: Goods entered to IP in another Member State being discharged to free circulation in the UK
Close section
SPE13640: INF9: contents
SPE13645: General
SPE13650: INF9 presented at import
SPE13655: INF presented at export
SPE13660: Verification
Close section
SPE13665: Recommended checks for IP Bills of Discharge (BoD1 and BoD3): contents
SPE13670: Assurance checks
SPE13675: Accepted BoD - action to be taken
SPE13680: Unsatisfactory BoD - action to be taken
SPE13685: Usual forms of handling (UFH)
SPE13690: INF for use with prior export equivalence - scenarios
Close section
SPE14000: Specific rules and processes relating to Outward Processing: contents
SPE14010: Overview
SPE14020: Scope of the Outward Processing (OP) procedure
SPE14030: Process and repair
SPE14040: Processed products or replacements not liable to customs import duty
SPE14050: Importing replacement goods under the Standard Exchange System (SES)
SPE14060: Standard Exchange System (SES) with prior importation
SPE14100: Information documents (INF and International Information Document)
SPE14110: Standardised Exchange of Information (INF) under UCC
SPE14120: Legal basis for transition from paper INF to electronic INF data elements
SPE14130: Use of ‘globalised’ INF
SPE14140: Use of INFs for split consignments
SPE14150: Arrangements for CFSP traders
SPE14200: Risk
SPE14210: Risk - exporting or importing gold and jewellery
SPE14300: Equivalence
SPE14400: Rate of yield - introduction
SPE14410: Rate of yield and ‘average’ rate of yield
SPE14420: Rate of yield - determining the debt due
SPE14430: Rate of yield - Added Value calculation of duty
SPE14440: Rate of yield - Added Value duty calculation where different temporary export goods are involved
SPE14450: Using OP for zero rate of duty goods
SPE14500: Authorisation by declaration at export (previously known as ‘simplified’ authorisation) for repair
SPE14510: Authorisation by declaration at export for non-commercial goods
SPE14600: Documentation relating specifically to OP
SPE14700: Authorisation examples
SPE14800: PAGE REMOVED
Close section
SPE15000: Specific rules and processes relating to Customs Warehousing: contents
Close section
SPE15001: Duty management and closing stock balance systems: contents
SPE15010: Overview
SPE15020: Duty management systems
SPE15030: Updating the duty management system
SPE15040: Closing stock balance
SPE15050: Use of the closing stock balance system
SPE15060: Approving closing stock balance systems
SPE15070: Reviewing the closing stock balance system
SPE15080: Third party record keeping
SPE15090: Risks
Close section
SPE15095: Receipt into customs warehouse: contents
SPE15100: Overview
SPE15105: Eligible goods
SPE15110: Eligible sources
SPE15115: Ineligible goods
SPE15120: Non-customs warehousing goods
SPE15125: Movement from the place of entry to the warehouse
SPE15130: Arrival of the goods at a warehouse
SPE15135: Unreasonable or unexplained time delays in arrival
SPE15140: Discrepancies - general
SPE15145: Under shipments
SPE15150: Over shipments
SPE15155: DBIS licences and/or Documentary Proofs of Origin (DPO)
SPE15160: Goods awaiting import licences
SPE15165: Goods on which a tariff preference is to be claimed
SPE15170: Goods which have failed a tariff quota
Close section
SPE15175: Losses in warehouse: contents
SPE15180: Overview
SPE15185: Non-chargeable losses in warehouse
SPE15190: Natural wastage
SPE15195: Force majeure
SPE15200: Loss of goods in co-storage
SPE15205: Production losses
SPE15210: Chargeable losses in warehouse
SPE15215: Missing, mislaid or stolen goods
SPE15220: Losses - duty rate applicable
SPE15225: Losses - customs debt liability
SPE15230: Loss of goods entitled to claim a tariff preference
Close section
SPE15235: Destruction: contents
SPE15240: Overview
SPE15245: Definition of destruction
SPE15250: Requests to destroy goods
SPE15255: Allowable methods of destruction
SPE15260: Liability to customs debt
SPE15265: Notation in the records
SPE15270: Unauthorised destruction
Close section
SPE15275: Usual Forms of Handling (UFH), other processing and records: contents
SPE15280: Overview
SPE15285: Allowable operations
SPE15290: Non-allowable operations
SPE15295: Application for Usual Forms of Handling (UFH)
SPE15300: Authorisation
SPE15305: Goods temporarily removed for UFH
SPE15310: Nature, value and quantity of goods prior to UFH
SPE15315: Bottling of wine
SPE15320: Sampling
SPE15325: Losses prior to or during processing
Close section
SPE15335: Sampling and testing: contents
SPE15340: Overview
SPE15345: Definition of a sample
SPE15350: Sampling applications
SPE15355: Temporary removal
SPE15360: Authorisation
Close section
SPE15365: Temporary removals: contents
SPE15370: Overview
SPE15375: Application for authorisation
SPE15380: Failure to obtain authorisation
SPE15385: Circumstances where temporary removal should be refused
SPE15390: Period of removal
SPE15395: Failure to return the goods within the approved time limit
SPE15400: Usual Forms of Handling (UFH) while goods temporarily removed
SPE15405: Requirements on return of the goods
SPE15410: Retail sales under temporary removal
SPE15415: Goods for display at fairs/galleries/exhibitions in the UK
SPE15420: Viewing/display of goods on retail premises and galleries
SPE15425: Temporary removal to private residences
SPE15430: Temporary removal for auction
SPE15435: Temporary removals to locations in another Member State
SPE15440: Refusal of an application for temporary removal
Close section
SPE15445: Draft temporary removal letter: contents
SPE15450: Overview
SPE15455: Authorisation letter template
Close section
SPE15460: Common storage: contents
SPE15465: Overview
SPE15470: Definition of commercial quality/technical characteristics
SPE15475: Points to consider before authorisation
SPE15480: Identification of customs duty status
SPE15485: Excise goods
SPE15490: Goods under Inward Processing (IP)
SPE15495: Tariff preference goods
SPE15500: Establishing eligibility
SPE15505: Granting the authorisation
SPE15510: Stock adjustments
SPE15515: Returned goods
SPE15520: Re-export of common storage goods
SPE15525: Irretrievable loss or destruction of goods
Close section
SPE15530: Co-storage: contents
SPE15535: Overview
SPE15540: Aims of co-storage
SPE15545: Record keeping
SPE15550: Identification of goods
SPE15555: Application for co-storage
SPE15560: Granting the authorisation
SPE15565: Refusal of an application for co-storage
Close section
SPE15570: Customs warehousing guarantee: contents
SPE15575: Overview
SPE15580: Guarantee template
Close section
SPE15585: Discharge of the customs warehousing procedure: contents
SPE15590: Overview
SPE15595: First In - First Out (FIFO)
SPE15600: Removal entries
SPE15605: Completion of entries
SPE15610: Trader produced forms
SPE15615: Presentation of entries
SPE15620: Release to free circulation - acceptance of the entry
SPE15625: Duty point for removals to circulation
SPE15630: Diplomatic privilege
SPE15635: Visiting/NATO forces
SPE15640: Supplies to export/duty free shops located portside or airside
SPE15645: Sales from export/duty free shops
SPE15650: Duty free samples
SPE15655: Removal to another special procedure
SPE15660: Destruction
SPE15665: Special export refund for beef
SPE15670: Anti-dumping duty
SPE15675: CAP related requirements
SPE15680: Documentary Proof of Origin (DPO) for textile products
SPE15685: DBIS licences - goods not restricted
SPE15690: DBIS licences - restricted goods
SPE15695: Ozone depleting substances
SPE15700: Tariff preferences /quotas and cultural goods
SPE15705: Tariff classification
SPE15710: Classification using general interpretive rule 2(a)
SPE15715: Ships stores
SPE15720: Aircraft stores
Close section
SPE15800: Removals for re-export: contents
SPE15805: Overview
SPE15810: Declaration methods for re-export
SPE15815: Customs Procedure Codes (CPC) for re-export
SPE15820: Discharge of the customs warehousing arrangements at the frontier
SPE15825: Additional considerations for indirect re-exports
SPE15830: Evidence of re-export
SPE15835: Goods Departed Message (GDM)
SPE15840: Supporting evidence of re-export
SPE15845: Postal re-exports - Royal Mail procedures
SPE15850: Fast Parcel Operators (FPO)
SPE15855: Consolidation prior to re-export
SPE15860: Removals to the continental shelf
SPE15865: Re-exports of cultural goods
SPE15870: Entry in the records on removal
Close section
SPE15900: Simplified procedures: contents
SPE15905: Overview
SPE15910: Imports
SPE15915: Declarations using the simplified declaration
SPE15920: Receipts using Local Clearance Procedure (LCP)
SPE15925: Removals
SPE15930: Re-exports
SPE15935: Extra considerations for public warehouses
SPE15940: Public warehouse notification requirements
Close section
SPE16000: Specific rules and processes relating to Authorised Use: contents
Close section
SPE16001: General relief conditions: contents
SPE16010: Basic conditions of relief
SPE16015: Goods subject to favourable tariff treatment by reason of their nature
SPE16020: Who can apply for relief
SPE16025: The issue of an authorisation to cover imports and processing by more than one company
SPE16030: Valuation
SPE16035: Agents / third party representation
SPE16040: Extensions to Period of Discharge
SPE16045: Transferring an existing authorisation to another legal entity
SPE16050: Rate of yield
SPE16055: Provisions for common storage of goods
SPE16060: Period to assign the goods to the prescribed End-use
SPE16065: Goods not put to their prescribed End-use
SPE16070: Incurrence of Customs debt at declaration for free circulation
SPE16075: Incurrence of a Customs debt after goods have been placed under Customs supervision
SPE16080: Calculation of Customs debt
SPE16085: Issuing of reminders
SPE16090: Transfer of an existing authorisation
Close section
SPE16100: Aircraft and their parts: contents
SPE16105: Goods covered
SPE16110: Goods imported with airworthiness certificates
SPE16115: Scope of relief
SPE16120: Temporary duty suspensions
SPE16125: Parts for military aircraft
SPE16130: Definition of a civil aircraft
SPE16135: Parts for use in civil aircraft
SPE16140: Relief from VAT
SPE16145: Authorisation
SPE16150: Completion of End-use
SPE16155: Transfers
SPE16160: Assurance
Close section
SPE16200: Military equipment: contents
SPE16210: Legal basis
SPE16215: Operational requirements of the scheme
SPE16220: Scope of scheme
SPE16225: Customs supervision and completion of End-use
SPE16230: Authorisation
SPE16235: Issue and use, and retention of certificates
SPE16240: Import procedure
SPE16245: Declarations made using CFSP
SPE16250: CPCs to be used for imports under the military equipment scheme
SPE16255: Relief from VAT
SPE16260: Options for apportionment or warehousing
SPE16265: Liaison with Commission and other Member States
SPE16270: Authorities, other than Customs, involved in other Member States
SPE16275: Transfers
SPE16280: Requests to extend the scope of the relief
Close section
SPE16300: Shipwork goods: contents
SPE16310: Scope of relief
SPE16320: Relief from VAT
SPE16330: Goods subject to anti-dumping duty
SPE16340: Authorisation for shipwork End-use
SPE16350: Completion of shipwork End-use
SPE16360: Delivery to a vessel not at the trader's premises
SPE16370: Supply of goods for use as spare parts on a vessel
SPE16380: Assurance
SPE16390: Good for the territorial waters
Close section
SPE16400: Other specific goods: contents
SPE16410: Marine propulsion engines
SPE16420: Casein
SPE16430: Linseed oil
SPE16440: Fish
SPE16450: Cheese
Close section
SPE16500: Hydrocarbon oils: contents
SPE16510: Section summary
SPE16515: Scope of End-use relief for Hydrocarbon Oils
SPE16520: End-use authorisation to trade in HCO
SPE16525: Declaration for free circulation
SPE16530: Assurance
SPE16535: Time limit for completion of End-use
SPE16540: Collection of Customs duty on chargeable products under chemical transformation relief
SPE16545: Warehouse and refinery procedures for relief under Tariff headings
SPE16550: Propane and Butane
SPE16555: Stock accounts and supplementary declarations
SPE16560: Goods which cannot be put to the prescribed End-use
SPE16565: Common stock
Close section
SPE16600: Bicycle parts: contents
SPE16610: Scope of relief
SPE16620: Completion of End-use relief
SPE16630: Risk area
Close section
SPE16700: Completion of End-use and discharging liability: contents
SPE16710: Treatment of waste and scrap
SPE16715: Completion of End-use
SPE16720: End-use relief and Inward Processing (IP)
SPE16725: End-use relief and Outward Processing Relief (OPR)
SPE16730: End-use relief and Customs Warehousing
SPE16735: Export of End-use goods
SPE16740: Request for extension to the period to assign the goods to the prescribed End-use
SPE16745: Re-imported goods
SPE16750: Alteration of use
Close section
SPE16800: Miscellaneous: contents
SPE16810: Goods imported from Turkey
SPE16820: Stolen goods
SPE16830: Discrepancy in the quantity of goods received
SPE16840: Goods given relief to which they are not entitled
SPE16850: Diversion of Inward Processing (IP) goods to End-use relief: disposing of goods following revocation
SPE16860: Diversion of Inward Processing (IP) goods to End-use relief: retention of records following revocation or annulment
SPE18010: List of forms and other documents
[18.97.14.90]
18.97.14.90