SPE05010 - Authorising a Special Procedure: overview
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).

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This section focuses largely on “full” SP authorisations. For information on Authorisations by Declaration (previously known as “simplified” authorisations) see SPE05090.

Following acceptance of an application for a full Special Procedure authorisation and review of the results from the generic and bespoke tests, the authorising office should decide whether to issue an authorisation for the Special Procedure (positive decision) or not (negative decision).

If the results from the generic and bespoke tests (and economic test if applicable) are satisfactory, an authorisation may be issued (positive decision).

Where after consideration of the application a negative decision is to be issued (refusal to issue an authorisation as authorisation criteria not met) you should follow the process in SPE05030 (https://www.gov.uk/hmrc-internal-manuals/customs-special-procedures/spe05030).

Decisions on applications must be issued in accordance with the Code requirements for all customs decisions. Guidance on this may be found in chapter CAA02000.

Pre and post decision processes and record keeping

Once a decision has been reached, the authorising officer must ensure:
- all evidence in support of the decision is recorded in the economic operator's application folder
- any adverse decisions have been subject to the Right to be Heard (RTBH) process
- all pre-conditions of authorisation or approval have been evidenced, including the provision of any mandatory guarantees
- all the necessary documents for issuing the decision have been completed. Details on the specific documentation required for each type of application may be found in sections CAA11080 - CAA11350
- the Right to be Heard and/ or decision letters have been drafted using the standard letter templates provided in sections CAA11050 - CAA11060 and CAA11080 - CAA11350.
Where the templates from the CAA Manual have not been used the reasons have been documented in the economic operator's folder (see SPE05020 (https://www.gov.uk/hmrc-internal-manuals/customs-special-procedures/spe05020)).

Further information on the authorisation process can be found in:

Authorising SPs and other authorisations- contents/CAA11000

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.