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HMRC internal manual

Customs Special Procedures Manual

Receipt into customs warehouse: eligible goods

The following goods can be entered to customs warehousing:

  • non EU goods
  • EU goods eligible for a CAP special export refund (see EXPP CAP Exports).

Council Regulation 952/2013 Article 240

Non EU goods can include, irrespective of whether they are liable to customs duties and/or import VAT:

  • goods for which necessary the supporting documents, for example import licences, are not available at the time of importation
  • goods produced under other customs procedures such as Inward Processing (IP).