SPE13025 - Customs Special Procedures Manual - HMRC internal manual
SPE13025 - Inward Processing - conditions and requirements: Main Processed Products (MPPs) 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”. If an authorisation is granted it is issued on the basis of specific goods being entered to IP for a specified processing operation. The goods produced as a result of that ...