HMRC internal manual

Customs Special Procedures Manual

From:: HM Revenue & Customs
Published: 6 January 2017
Updated:: 29 January 2026 - See all updates

SPE15920 - Simplified procedures: receipts using Local Clearance Procedure (LCP)

This page has been archived.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).