SPE15105 - Receipt into customs warehouse: eligible goods

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The following goods can be entered to customs warehousing:

• non UK goods
• UK goods eligible for a UK agricultural policy (CAP for NI) special export refund (see EXPP CAP Exports).

Schedule 2, Part 2, TCTA 2018

Council Regulation 952/2013 Article 240 for NI

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).

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.