SPE15105 - Receipt into customs warehouse: eligible goods
This manual will be archived on 15 December 2025. For up-to-date guidance on special procedures, please refer to Pay less or no duty on goods you store, repair, process or temporarily use (GOV.UK) and Customs Technical Handbooks (GOV.UK). If you have feedback about this manual being archived, email hmrcmanualsteam@hmrc.gov.uk.
Note: This manual is under review and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.
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.