SPE15110 - Receipt into customs warehouse: eligible sources

Note: This manual is under review following Brexit and is likely to be withdrawn.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.

Goods from any of the following sources may be entered to the customs warehousing procedures:

  1. Direct third country imports.
  2. On discharge of a transit movement and entry to a customs warehouse.
  3. On transfer from another customs warehouse.
  4. From another Special Procedure (e.g. Inward Processing (IP), Temporary Admission (TA))
  5. Under arrangements for claiming remission or repayment of duties in respect of rejected imports ( please see guidance on gov.uk)
  6. Goods subject to a UK agricultural policy (CAP for NI) special export refund.

The Special Procedures guidance page gives further details on the procedures for entering goods to a customs warehouse.

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.