Customs Information Paper 21 (2017)

This customs information paper explains the changes to Notice 3001: Customs Special Procedures for the Union Customs Code.

1. Background

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:

3. Contact details

For more information email customs.specialprocedures&reliefs@hmrc.gsi.gov.uk.

Issued on 28 September 2017 by Customs Directorate, HM Revenue and Customs (HMRC).


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