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Contents

Official guidance

Customs Special Procedures Manual

SPE15585 · Discharge of the customs warehousing procedure

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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 · UK Agricultural Policy related requirements
SPE15680 · Documentary Proof of Origin (DPO) for textile products
SPE15685 · BEIS licences – goods not restricted
SPE15690 · BEIS 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

Discharge of the customs warehousing procedure: contents
Discharge of the customs warehousing procedure: destruction

SPE15660 | Discharge of the customs warehousing procedure: destruction

From HM Revenue & Customs · Customs Special Procedures Manual

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