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Contents

Official guidance

Customs Special Procedures Manual

SPE16001 · General relief conditions

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SPE16010 · Basic conditions of relief
SPE16015 · Goods subject to favourable tariff treatment by reason of their nature
SPE16020 · Who can apply for relief
SPE16025 · The issue of an authorisation to cover imports and processing by more than one company
SPE16030 · Valuation
SPE16035 · Agents / third party representation
SPE16040 · Extensions to periods of discharge
SPE16045 · Transferring an existing authorisation to another legal entity
SPE16050 · Rate of yield
SPE16055 · Provisions for common storage of goods
SPE16060 · Period to assign the goods to the prescribed Authorised Use
SPE16065 · Goods not put to their prescribed Authorised Use
SPE16070 · Incurrence of Customs debt at declaration for free circulation
SPE16075 · Incurrence of a Customs debt after goods have been placed under Customs supervision
SPE16080 · Calculation of Customs debt
SPE16085 · Issuing of reminders
SPE16090 · Transfer of an existing authorisation

General relief conditions: contents
General relief conditions: extensions to periods of discharge

SPE16040 | General relief conditions: extensions to periods of discharge

From HM Revenue & Customs · Customs Special Procedures Manual

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