[HMRC, 24 April 2020]


This guidance replaces Notices 200, 221, 232, 235, 237, 306, 308 and 770. It explains the legal basis and generic requirements of the Customs Special Procedures under the Union Customs Code (UCC).

Detailed information on each special procedure can be found in the annexes to this guidance.

1. Scope

This guidance explains the Customs Special Procedures which are:

storage comprising of customs warehousing and Free Zones

specific use comprising of Temporary Admission (TA) and end-use

processing comprising Inward Processing (IP) and Outward Processing (OP)

transit (not covered in this guidance)

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