SPE01040 - Introduction: laws, regulations and GDPR
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. For up-to-date guidance on special procedures, please refer to Pay less or no duty on goods you store, repair, process or temporarily use (GOV.UK) (https://www.gov.uk/government/collections/pay-less-or-no-duty-on-goods-you-store-repair-process-or-temporarily-use) and Customs Technical Handbooks (GOV.UK) (https://www.gov.uk/government/collections/customs-technical-handbooks). If you have feedback about this manual being archived, email xxx@xxx.xx (mailto:xxx@xxx.xx).

Note: This manual is under review and is likely to be withdrawn. If there is anything within this manual you use regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx?subject=%node:field_page_reference feedback) to let us know. Please check the other guidance available on GOV.UK from HMRC (https://www.gov.uk/government/organisations/hm-revenue-customs/services-information).

The law covering Special Procedures is laid down in Schedule 2 - Taxation (Cross-border Trade) Act 2018 (https://www.legislation.gov.uk/ukpga/2018/22/schedule/2/enacted)and The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (http://www.legislation.gov.uk/uksi/2018/1249/contents/made)

The rules for implementing the UK laws are laid down in: Taxation (Cross-border Trade) Act 2018 (http://www.legislation.gov.uk/ukpga/2018/22/contents/enacted)

GDPR

Any processing of personal data will be carried out under Article 6(e) of the General Data Protection Regulation (GDPR) HMRC (link is external)Privacy (link is external)Notice (link is external) (http://www.gov.uk/government/publications/data-protection-act-dpa-information-hm-revenue-and-customs-hold-about-you/data-protection-act-dpa-information-hm-revenue-and-customs-hold-about-you)

Any processing of special category data will be carried out under the Article 9 of the GDPR and Schedule 1 of the Data Protection Act (DPA) 2018 HMRC appropriate Policy document (link is external) (http://www.gov.uk/government/publications/hmrc-appropriate-policy-document/hmrc-appropriate-policy-document)Retention of personal data will be in line with the HMRC Records Management and Retention and Disposal Policy (link is external) (http://www.gov.uk/government/publications/hmrc-records-management-and-retention-and-disposal-policy/records-management-and-retention-and-disposal-policy)Any sharing of personal data outside of HMRC will follow the:
- Data Sharing guidance (link is external) (http://www.gov.uk/government/publications/data-protection-act-dpa-information-hm-revenue-and-customs-hold-about-you/data-protection-act-dpa-information-hm-revenue-and-customs-hold-about-you#data-sharing) within the HMRC Privacy Notice
Contracts and data sharing guidance (link is external) (http://ico.org.uk/for-organisations/accountability-framework/contracts-and-data-sharing/) published on the ICO website

HMRC Information Disclosure Guide (link is external) (http://www.gov.uk/hmrc-internal-manuals/information-disclosure-guide) available on Gov.UK

Note - 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.