SPE04010 - Applying for an authorisation for a Special Procedure: overview
Note: This manual is under review and is likely to be withdrawn.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 GOV.UK 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 - GOV.UK
Outward processing: Apply to pay less duty on goods you export to process or repair - GOV.UK
Authorised use: Apply to pay less duty on goods you import for specific uses - GOV.UK
Customs warehousing: Apply to operate a customs warehouse - GOV.UK
Temporary admission: Apply to import goods temporarily to the UK - GOV.UK
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.