188ÌåÓý

Cookies on 188ÌåÓý

We use some essential cookies to make this website work.

We’d like to set additional cookies to understand how you use 188ÌåÓý, remember your settings and improve government services.

We also use cookies set by other sites to help us deliver content from their services.

You have accepted additional cookies. You can change your cookie settings at any time.

You have rejected additional cookies. You can change your cookie settings at any time.

View cookies
Skip to main content
188ÌåÓý

Navigation menu

Menu
Search 188ÌåÓý

Services and information

  • Benefits
  • Births, death, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Government activity

  • Departments

    Departments, agencies and public bodies

  • News

    News stories, speeches, letters and notices

  • Guidance and regulation

    Detailed guidance, regulations and rules

  • Research and statistics

    Reports, analysis and official statistics

  • Policy papers and consultations

    Consultations and strategy

  • Transparency

    Data, Freedom of Information releases and corporate reports

Search

Beta This part of 188ÌåÓý is being rebuilt â€� find out what beta means

  1. Home
  2. Business and industry
  3. Trade and investment
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. SPE15000

SPE15095 - Receipt into customs warehouse: 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This manual is under review following Brexit and is likely to be withdrawn.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. SPE15100
    Overview
  2. SPE15105
    Eligible goods
  3. SPE15110
    Eligible sources
  4. SPE15115
    Ineligible goods
  5. SPE15120
    Non-customs warehousing goods
  6. SPE15125
    Movement from the place of entry to the warehouse
  7. SPE15130
    Arrival of the goods at a warehouse
  8. SPE15135
    Unreasonable or unexplained time delays in arrival
  9. SPE15140
    Discrepancies - general
  10. SPE15145
    Under shipments
  11. SPE15150
    Over shipments
  12. SPE15155
    DBIS licences and/or Documentary Proofs of Origin (DPO)
  13. SPE15160
    Goods awaiting import licences
  14. SPE15165
    Goods on which a tariff preference is to be claimed
  15. SPE15170
    Goods which have failed a tariff quota
Previous page
Next page

Is this page useful?

  • Maybe
Thank you for your feedback

Help us improve 188ÌåÓý

Don’t include personal or financial information like your National Insurance number or credit card details.

Help us improve 188ÌåÓý

To help us improve 188ÌåÓý, we’d like to know more about your visit today. .

Services and information

  • Benefits
  • Births, death, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Government activity

  • Departments
  • News
  • Guidance and regulation
  • Research and statistics
  • Policy papers and consultations
  • Transparency
  • How government works
  • Get involved

Support links

  • Help
  • Privacy
  • Cookies
  • Accessibility statement
  • Contact
  • Terms and conditions
  • Rhestr o Wasanaethau Cymraeg
  • Government Digital Service
All content is available under the , except where otherwise stated