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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

SPE15365 - Temporary removals: contents

Note: This manual is under review following Brexit and is likely to be withdrawn.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. SPE15370
    Overview
  2. SPE15375
    Application for authorisation
  3. SPE15380
    Failure to obtain authorisation
  4. SPE15385
    Circumstances where temporary removal should be refused
  5. SPE15390
    Period of removal
  6. SPE15395
    Failure to return the goods within the approved time limit
  7. SPE15400
    Usual Forms of Handling (UFH) while goods temporarily removed
  8. SPE15405
    Requirements on return of the goods
  9. SPE15410
    Retail sales under temporary removal
  10. SPE15415
    Goods for display at fairs/galleries/exhibitions in the UK
  11. SPE15420
    Viewing/display of goods on retail premises and galleries
  12. SPE15425
    Temporary removal to private residences
  13. SPE15430
    Temporary removal for auction
  14. SPE15440
    Refusal of an application for temporary removal
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