SPE01040 - Customs Special Procedures Manual - HMRC internal manual
SPE01040 - Introduction: laws, regulations and GDPR You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. The law covering Special Procedures is laid down in the Union Customs Code (UCC): Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013. For the purposes of this guidance, the Union Customs Code will be referred to as the Code or UCC. The rules for implementing the UCC are laid down in: Commission Delegated Regulation (EU) 2015/2446 (which will be referred to as the Del...
Source: gov.uk