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Official guidance
Customs Special Procedures Manual

SPE15365 · Temporary removals

  • 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
  1. Specific rules and processes relating to Customs Warehousing: contents
  2. Temporary removals: contents

SPE15365 | Temporary removals: contents

From HM Revenue & Customs · Customs Special Procedures Manual

This page has been archived.

Contents15 entries

  1. SPE15370Temporary removals: overview
  2. SPE15375Temporary removals: application for authorisation
  3. SPE15380Temporary removals: failure to obtain authorisation
  4. SPE15385Temporary removals: circumstances where temporary removal should be refused
  5. SPE15390Temporary removals: period of removal
  6. SPE15395Temporary removals: failure to return the goods within the approved time limit
  7. SPE15400Temporary removals: Usual Forms of Handling (UFH) while goods temporarily removed
  8. SPE15405Temporary removals: requirements on return of the goods
  9. SPE15410Temporary removals: retail sales under temporary removal
  10. SPE15415Temporary removals: goods for display at fairs/galleries/exhibitions in the UK
  11. SPE15420Temporary removals: viewing/display of goods on retail premises and galleries
  12. SPE15425Temporary removals: temporary removal to private residences
  13. SPE15430Temporary removals: temporary removal for auction
  14. SPE15435Temporary removals: temporary removals to locations in another Member State
  15. SPE15440Temporary removals: refusal of an application for temporary removal
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