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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 Delegated Act (DA)) ....

Eu Commission , European Parliament , Commission Implementing Regulation , Community Customs Code , Commission Delegated Regulation , Union Customs Code , Community Customs Code Implementing Provisions , Special Procedures , Delegated Regulation , Delegated Act , Implementing Regulation , Implementing Act , Transition Delegated Act , Implementing Acts , General Data Protection Regulation , Data Protection Act , யூ தரகு , ஐரோப்பிய பாராளுமன்றம் , சமூக சுங்க குறியீடு , தொழிற்சங்கம் சுங்க குறியீடு , சிறப்பு ப்ரொஸீஜர்ஸ் , ஜநரல் தகவல்கள் ப்ரொடெக்ஶந் ஒழுங்குமுறை , தகவல்கள் ப்ரொடெக்ஶந் நாடகம் ,