188ÌåÓý

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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. SPE15000

SPE15275 - Usual Forms of Handling (UFH), other processing and records: 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This manual is under review following Brexit and is likely to be withdrawn.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. SPE15280
    Overview
  2. SPE15285
    Allowable operations
  3. SPE15290
    Non-allowable operations
  4. SPE15295
    Application for Usual Forms of Handling (UFH)
  5. SPE15300
    Authorisation
  6. SPE15305
    Goods temporarily removed for UFH
  7. SPE15310
    Nature, value and quantity of goods prior to UFH
  8. SPE15315
    Bottling of wine
  9. SPE15320
    Sampling
  10. SPE15325
    Losses prior to or during processing
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