HMRC internal manual

Customs Special Procedures Manual

From:: HM Revenue & Customs
Published: 6 January 2017
Updated:: 15 December 2025 - See all updates

SPE05090 - Authorising a Special Procedure: Authorisation by Declaration

This page has been archived.

Help us improve GOV.UK

To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).