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Contents

Official guidance

Customs Special Procedures Manual

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17001 · SPE - Customs Special Procedures Manual
17005 · Specific rules and processes relating to Temporary Admission: Basic conditions of relief
17010 · General relief:Basic conditions of relief
SPE-17001 · General relief conditions: Content
SPE01000 · Introduction
SPE02000 · Roles and responsibilities
SPE03000 · Criteria and conditions to be met by economic operators applying for a Special Procedure authorisation: contents
SPE03070 · Criteria and conditions to be met by economic operators applying for a Special Procedure authorisation: other conditions – movements
SPE04000 · Applying for an authorisation for a Special Procedure
SPE05000 · Authorising a Special Procedure
SPE06000 · Control, supervision and assurance of special procedures
SPE07005 · Summary of Risks Areas and Internal Control Questionnaire
SPE07010 · Internal Control questionnaire
SPE09000 · Offences, seizure and compounding
SPE10000 · Administration, receivership and liquidation
SPE11000 · Reviews and appeals
SPE12010 · Bill of Discharge
SPE12020 · Transfer of Rights and Obligations movement of goods under the Union Customs Code
SPE12500 · Special Procedure - Transfer of Rights and Obligations movement of goods under the UK Domestic Legislation
SPE13000 · Specific rules and processes relating to Inward Processing
SPE14000 · Specific rules and processes relating to Outward Processing
SPE14141 · Specific rules relating to Outward Processing Relief: importation: use of INF2s involving another Member State
SPE14145 · SPE14145 – Specific rules relating to Outward Processing Relief: importation: use of INF2s involving another Member State
SPE14800 · Specific rules and processes relating to Outward Processing: miscellaneous
SPE15000 · Specific rules and processes relating to Customs Warehousing
SPE16000 · Specific rules and processes relating to Authorised Use
SPE16270 · Military equipment: authorities, other than Customs, involved in other Member States
SPE17000 · Specific rules and processes relating to Temporary Admissions
SPE17010 · General relief:Basic conditions of relief
SPE17015 · General relief conditions: Import prohibitions, restrictions, licensing, quotas and preference requirements
SPE17020 · General relief conditions: Import prohibitions, restrictions, licensing, quotas and preference requirements
SPE17030 · General relief conditions: Total relief or partial relief
SPE18010 · List of forms and other documents

Customs Special Procedures Manual
General relief:Basic conditions of relief

SPE17010 | General relief:Basic conditions of relief

From HM Revenue & Customs · Customs Special Procedures Manual

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