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HMRC internal manual

Customs Special Procedures Manual

Receipt into customs warehouse: eligible sources

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 Union transit movement and entry to a customs warehouse.
  3. On transfer from another customs warehouse.
  4. From another Special Procedure  Inward Processing (IP), Temporary Admission (TA).
  5. Under arrangements for claiming remission or repayment of duties in respect of rejected imports (See Notice 266).
  6. Goods subject to a CAP special export refund.

Notice 3001 gives further details on the procedures for entering goods to a customs warehouse.