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Contents

Official guidance

Customs Special Procedures Manual

SPE15365 · Temporary removals

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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

Temporary removals: contents
Temporary removals: overview

SPE15370 | Temporary removals: overview

From HM Revenue & Customs · Customs Special Procedures Manual

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