Customs Special Procedures Manual

Purpose:
This manual is a comprehensive guide to Special Procedure authorisations, which are granted by HMRC to economic operators who meet specific criteria. The manual outlines the roles and responsibilities of those involved, the conditions for obtaining an authorisation, and the procedures for control, supervision, and assurance. It also covers offences, seizure, and compounding, administration, receivership, and liquidation, reviews, and appeals. The manual is under review following Brexit and may be withdrawn.

Effects on Industry:
The withdrawal of this manual may have significant effects on industries that rely on Special Procedure authorisations, such as importers and exporters, manufacturers, and logistics companies. These businesses may need to adapt to new procedures or seek alternative guidance from HMRC or other sources. The change may also impact trade volumes and revenue streams for these companies.

Relevant Stakeholders:
The stakeholders affected by this update include:

• Economic operators who have Special Procedure authorisations
• Importers and exporters of goods subject to customs procedures
• Manufacturers and logistics companies that use customs procedures
• HMRC officials responsible for granting and supervising Special Procedure authorisations

Next Steps:
Businesses that rely on this manual should contact the HMRC Manual Team at hmrcmanualsteam@hmrc.gov.uk to inform them of their reliance on the manual. This will enable HMRC to provide alternative guidance or support during the review period. Companies should also check GOV.UK for updated guidance from HMRC.

Any Other Relevant Information:
The manual’s withdrawal is a result of Brexit-related changes in UK customs procedures. HMRC has made significant updates to its policies and guidance on GOV.UK, which may impact businesses that rely on Special Procedure authorisations. Companies should review these new guidelines to ensure compliance with changing regulations.