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SPE16020 - Customs Special Procedures Manual - HMRC internal manual

The following may be authorised: importing the goods or having them imported for free circulation with an Authorised Use, and partly or totally assigning these goods to the prescribed Authorised Use, or importing the goods or having them imported for free circulation with an Authorised Use, and transferring the obligations to other persons to complete the Authorised Use who partly or totally assign them to the prescribed Authorised Use, or partly or totally assigning goods imported for free cir...
Northern Ireland United Kingdom Non Eu Companies Special Procedures Outward Processing Nauthorised Use
Source: gov.uk

Reference document for Temporary Admission: eligible goods and conditions for relief

Details The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 and The Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020, which give effect to the Temporary Admission document, are amended by The Customs (Northern Ireland) (EU Exit) Regulations 2020, and the document has been updated accordingly. This document lists the goods that can be declared to the Temporary Admission procedure and therefore bene...
Northern Ireland United Kingdom Special Procedures Outward Processing Taxation Cross Border Trade Special Procedures Supplementary
Source: gov.uk

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