Notice 3001: customs special procedures for the Union Customs Code explains the legal basis and generic requirements of Customs Special Procedures under the Union Customs Code (UCC). There are also annexes to the notice covering the storage, specific use and processing procedures.
Notice 3001 has now been updated to reflect the recent changes to the UCC Special Procedures guidance.
2. Changes to the notice
The main changes include:
- the method of application will be wholly electronic for Multi State Authorisations from 2 October 2017
- updates from the UCC Special Procedure guidance – for example, authorisation by declaration procedure
- changes to transferring the rights and obligations (TORO), including revisions to the SP6 form
- Annex C – new guidance for works of art and the new requirement for civil aircrafts
- Annex D – updates to the completion notes for Inward Processing Authorisation (SP3 form)
3. Contact details
For more information email email@example.com.
Issued on 28 September 2017 by Customs Directorate, HM Revenue and Customs (HMRC).
For general HMRC queries go to VAT: general enquiries.
4. Your rights and obligations
For an explanation of what you can expect from HMRC and what HMRC expects from you, read Your Charter.