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    HMRC internal manual

    Customs Special Procedures Manual

    From:
    HM Revenue & Customs
    Published
    6 January 2017
    Updated:
    25 March 2025 - See all updates
    1. Back to contents
    2. SPE13000

    SPE13560 - Continental shelf: contents

    This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk {#} to let us know. Please check the other guidance available on 188体育 from HMRC.

    1. SPE13565
      General
    2. SPE13570
      PAGE REMOVED
    3. SPE13575
      Authorisation by declaration (AbD)
    4. SPE13580
      Movements between Member States
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