SPE04010 - Applying for an authorisation for a Special Procedure: overview
Note: This manual is under review听and is likely to be withdrawn. If there is anything within this manual you use regularly, please email [email protected] to let us know. Please check the other guidance available on 188体育 from HMRC.
Types of Authorisation
The two main types of authorisation under the UK domestic legislation are "full" authorisations (including those involving another member state) and authorisation by declaration (formerly known as "simplified" authorisations).
This manual focuses on authorising "full" SP authorisations which need prior customs approval.
There is a separate section on Authorisation by Declaration in SPE05090.
For full details on how to apply for special procedures under the new UK domestic legislation please visit:
Inward processing: Apply to delay or pay less duty on goods you import to process or repair - 188体育听听
Outward processing: Apply to pay less duty on goods you export to process or repair鈥� - 188体育听
Authorised use:听Apply to pay less duty on goods you import for specific uses - 188体育听
Customs warehousing: Apply to operate a customs warehouse - 188体育听
Temporary admission: Apply to import goods temporarily to the UK - 188体育听
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.