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Brief
On 31/01/2025, the Her Majesty's Revenue and Customs (HMRC) issued an update regarding Customs Special Procedures Manual. This manual is under review following Brexit and is likely to be withdrawn, prompting users to contact HMRC with their concerns. The document outlines procedures for special authorisation, control, supervision, and assurance, as well as administration, receivership, and liquidation processes, along with specific rules for Inward Processing, Outward Processing, Customs Warehousing, and Authorized Use.
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