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Contents

Official guidance

Customs Special Procedures Manual

SPE01000 · Introduction

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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
SPE01060 · Transition arrangements for Special Procedures
SPE01070 · Liability to import VAT, excise duties and additional charges
SPE01080 · Prohibitions and restrictions
SPE01090 · Notices and associated guidance manuals

Introduction: contents
Introduction: legal framework of special procedures

SPE01050 | Introduction: legal framework of special procedures

From HM Revenue & Customs · Customs Special Procedures Manual

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