HMRC internal manual

Customs Special Procedures Manual

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

SPE16040 - General relief conditions: extensions to periods of discharge

This page has been archived.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).