Receipt into customs warehouse: eligible sources
Goods from any of the following sources may be entered to the customs warehousing procedures:
- Direct third country imports.
- On discharge of a Union transit movement and entry to a customs warehouse.
- On transfer from another customs warehouse.
- From another Special Procedure Inward Processing (IP), Temporary Admission (TA).
- Under arrangements for claiming remission or repayment of duties in respect of rejected imports (See Notice 266).
- Goods subject to a CAP special export refund.
Notice 3001 gives further details on the procedures for entering goods to a customs warehouse.