Guidance
Check if you can carry out simple repairs or process your goods in a customs warehouse
Find out what repairs or processing you can do to your goods in a customs warehouse without authorisation, this is known as usual forms of handling.
You can carry out some repairs or processing to your goods in a customs warehouse without using inward processing, this is known as usual forms of handling.
You can:
- preserve your goods in storage
- improve their presentation for future sales
- prepare your goods for distribution or resale
Examples of usual forms of handling
Unless specified below, handling cannot change the 8 digit commodity code, also known as the combined nomenclature code.
| Preserving your goods in storage | Effect on the combined nomenclature code |
|---|---|
| Ventilation, spreading-out, drying, removal of dust and simple cleaning operations | — |
| Repairs of packing | — |
| Simple repairs of damage caused during transport or storage that affects simple operations | — |
| Application and removal of protective coating for transport | — |
| Stocktaking, sampling and weighing goods | — |
| Removal of damaged or contaminated components | — |
| Raising or lowering the temperature, without further treatment or distillation process | Can result in a different combined nomenclature code |
| Conservation by means of pasteurisation, sterilisation, irradiation or adding preservatives | — |
| Treatment against parasites | — |
| Improving their presentation for future sales | Effect on the combined nomenclature code |
|---|---|
| Stemming, pitting and rehydration of fruits | — |
| Dehydration of fruits | Can result in a different combined nomenclature code |
| Desalination, cleaning and butting of hides | — |
| Addition of goods to meet technical standards, including addition or replacement of accessory components | Can result in a different combined nomenclature code for the additional or replacement goods |
| Dilution or concentration of fluids, without further treatment or distillation process | Can result in a different combined nomenclature code |
| Mixing between the same kind of goods, without changing their nature, to get a constant quality or a quality requested by the customer | — |
| Mixing of gas or fuel oils not containing biodiesel with gas or fuel oils containing biodiesel (classified in chapter 27 of the Trade Tariff) without changing the nature of the goods, to get a constant quality or a quality requested by the customer | Can result in a different combined nomenclature code |
| Mixing of gas or fuel oils with biodiesel so that the mixture contains less than 0.5% by volume of biodiesel, and mixing of biodiesel with gas or fuel oils so that the mixture contains less than 0.5% by volume of gas or fuel oils | — |
| Simple dividing or size cutting out of goods | — |
| Denaturing | Can result in a different combined nomenclature code |
| Preparing your goods for distribution or resale | Effect on the combined nomenclature code |
|---|---|
| Sorting, mechanical filtering and sifting | — |
| Simple testing, adjusting and regulating to meet technical standards | — |
| Putting into working order of machines, apparatus and vehicles | — |
| Packing, unpacking, change of packing, decanting and simple transfer into containers | Can result in a different combined nomenclature code |
| Affixing, removal and altering of marks, seals, labels, price tags or other similar distinguishing signs | — |
| Cutting up and breaking down of dried fruits or vegetables | — |
| Anti-rust treatment | — |
| Reconstruction of the goods after transport | — |
| Raising the temperature so the goods can be transported | — |
| Electrostatic treatment, un-creasing or ironing of textiles | — |
| Dulling of pipe fittings to prepare the goods for certain markets | — |
You can use other usual forms of handling not in this list if they do not change the nature or improve the performance of the goods. If they do, you will need to put the goods into inward processing.
You can find out more information about customs warehousing and processing goods.
Published 15 June 2020