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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. SPE15000
  3. SPE15570

SPE15580 - Customs warehousing guarantee: guarantee template

Note: This manual is under review following Brexit and is likely to be withdrawn.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 [email protected] to let us know. Please check the other guidance available on 188体育 from HMRC.

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