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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. SPE13000

SPE13485 - Supply Balance (economic code 05): contents

This manual is under review following Brexit and is likely to be withdrawn.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 188ÌåÓý from HMRC.

  1. SPE13490
    General (NI ONLY)
  2. SPE13495
    Supply balance certificates (economic code 05)
  3. SPE13500
    Supply balance certificate extracts
  4. SPE13505
    Successive processing
  5. SPE13510
    Application for authorisation
  6. SPE13515
    Authorisation
  7. SPE13520
    Endorsing the supply balance certificate and advising the RPA
  8. SPE13525
    Certificates issued in another Member State
  9. SPE13530
    Transferring rights to the supply balance certificate
  10. SPE13535
    Retrospective authorisation
  11. SPE13540
    Period of validity of the authorisation/period for discharge
  12. SPE13545
    Entry of the goods
  13. SPE13550
    Movement of the goods
  14. SPE13555
    Statistical reporting of economic code 05 goods
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