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Contents

Official guidance

Customs Special Procedures Manual

SPE13210 · Discharge to free circulation

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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

Discharge to free circulation: contents
Discharge to free circulation: general

SPE13215 | Discharge to free circulation: general

From HM Revenue & Customs · Customs Special Procedures Manual

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