SPE15100 - Receipt into customs warehouse: overview

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This Section details the types of goods eligible for deposit into a customs warehouse, the source of such goods, their movement and action on their arrival. For further information on the simplified entry declaration procedures for such goods see SPE15915. Information on the records required that detail the goods under the customs warehousing arrangements can be found in the Special Procedures record keeping guidance.

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.