SPE16025 - Customs Special Procedures Manual - HMRC internal manual
Note: This manual is currently under review following Brexit. In the meantime, you should check the other guidance available on GOV.UK from HMRC.
Source: gov.uk
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SPE13300 - Customs Special Procedures Manual - HMRC internal manual
Special Procedures guidance on Customs matters
Source: gov.uk
SPE13045 - Customs Special Procedures Manual - HMRC internal manual
SPE13045 - Inward Processing - conditions and requirements: IP and End-Use/Authorised Use relief You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. “ Northern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979 ”. Goods cannot be entered to IP at an End-Use/Authorised Use rate of duty nor can End-Use/Authorised Use goods be placed under IP. Moving End-Use/Authorised Use goo...
Source: gov.uk