Notice: Notice 3001: customs special procedures for the Union Customs Code

Updated: Changes to Annex A, C and D. It’s no longer the case that you must hold a guarantee or guarantee waiver before you apply for a special procedure.

This is a notice about the following special procedures:

  • inward processing (IP)
  • outward processing (OP)
  • customs warehousing (CW)
  • end use
  • temporary admission (TA)

Source: HMRC

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