SPE01030 - Introduction: aims and objectives of Special Procedures
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Note: This manual is under review and is likely to be withdrawn.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 conditions relating to the operation of special procedures are laid down in UK law. Depending on the procedure used, they allow for customs duties and other taxes due on goods to be relieved or suspended so long as the requirements of the procedure are met.

From an HMRC point of view a basic condition of granting any Special Procedure authorisation is that it must be possible to supervise and monitor use of the relief without having to introduce administrative arrangements disproportionate to the economic needs involved.

Part 2, Section 9(b) The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018

Many of the sections in this manual are generic to special procedures (conditions/requirements described relate to all special procedures) but sometimes they differ by procedure so there is a separate section in this manual on each special procedure as follows:
- SPE13000 (https://www.gov.uk/hmrc-internal-manuals/customs-special-procedures/spe13000) Specific rules and processes relating to Inward Processing
- SPE14000 (https://www.gov.uk/hmrc-internal-manuals/customs-special-procedures/spe14000) Specific rules and processes relating to Outward Processing
- SPE15000 (https://www.gov.uk/hmrc-internal-manuals/customs-special-procedures/spe15000) Specific rules and processes relating to Customs Warehousing
- SPE16000 (https://www.gov.uk/hmrc-internal-manuals/customs-special-procedures/spe16000) Specific rules and processes relating to Authorised Use
- SPE17000 (https://www.gov.uk/hmrc-internal-manuals/customs-special-procedures/spe17000) Specific rules and processes relating to Temporary Admission
Unless otherwise stated the term 'duty' applies to all or any of the following types: customs duty, specific customs duty, anti-dumping duty, countervailing duty and climate change levy.

So long as all the conditions/requirements of the Special Procedure are met they offer the following benefits:
- Inward Processing allows for the payment of customs duties and import VAT to be suspended on goods imported from outside of the UK whilst processing is taking place. If they are re-exported from the UK, the customs duties and import VAT will not be collected. If they are released to free circulation after processing, the duties and import VAT will need to be paid.
- Authorised Use allows for reduced or nil rates of Customs duty (or agricultural charge) on certain goods imported from outside the UK, provided that the goods are put to a prescribed Authorised Use. Goods released after being entered to Authorised Use are in free circulation, and therefore of GB Status. Some goods that are entitled to Authorised Use relief, are also subject to Tariff Quotas. Tariff Quotas Guidance Notes (TQGN) manual provides further information on Tariff Quota controls and procedures.
- Temporary Admission allows for Economic operators to be authorised to import goods with total or partial relief from customs duties and other charges because of the specific use to which the goods will be put.
- temporarily export goods from the UK for processing or repair, and to re-import the processed products with total or partial relief from import duties
- obtain relief from import duties on goods imported under the Standard Exchange System (SES) as replacements for goods exported from the UK, or to be exported from the UK for repair.
- Customs Warehousing allows for goods imported into the UK, which are chargeable with duty or are otherwise not in free circulation in the UK, to be stored without payment of customs duty and where appropriate excise duty or import VAT in a customs warehouse.
The following sections of the CAA manual outline further the benefits of each special procedure under the Schedule 2 - Taxation (Cross-border Trade) Act 2018. (http://www.legislation.gov.uk/ukpga/2018/22/schedule/2/enacted)

Prior authorisation - storage/CAA03100

Prior authorisation - Processing/CAA03110

Prior authorisation - specific use/CAA03120

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.