Summary

This customs technical handbook following handbook applies to temporary imports into Great Britain and Northern Ireland.

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This customs technical handbook applies to temporary imports into Great Britain and Northern Ireland.  

Imports to Great Britain are subject to:

Notices made that have the force of law can be found at notices made under the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018.

Imports to Northern Ireland are subject to the Union Customs Code. Information on special procedures in Northern Ireland can be found at European Commission special procedure’s guidance.

Information on moving goods between Northern Ireland and Great Britain can be found at moving goods from a special procedure in one part of the UK to a special procedure in another part of the UK.

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