SPE15365 - Temporary removals: contents
Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on 伊人直播 from HMRC.
- 
      
      SPE15370Overview
 - 
      
      SPE15375Application for authorisation
 - 
      
      SPE15380Failure to obtain authorisation
 - 
      
      SPE15385Circumstances where temporary removal should be refused
 - 
      
      SPE15390Period of removal
 - 
      
      SPE15395Failure to return the goods within the approved time limit
 - 
      
      SPE15400Usual Forms of Handling (UFH) while goods temporarily removed
 - 
      
      SPE15405Requirements on return of the goods
 - 
      
      SPE15410Retail sales under temporary removal
 - 
      
      SPE15415Goods for display at fairs/galleries/exhibitions in the UK
 - 
      
      SPE15420Viewing/display of goods on retail premises and galleries
 - 
      
      SPE15425Temporary removal to private residences
 - 
      
      SPE15430Temporary removal for auction
 - 
      
      SPE15440Refusal of an application for temporary removal