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HMRC internal manual

Customs Special Procedures Manual

Receipt into customs warehouse: ineligible goods

Prohibited goods are ineligible for entry to the customs warehouse procedure for example counterfeit or pirated goods.

The following goods will however be considered to be eligible for entry to the customs warehousing procedure subject to the following requirements being met:

  • carcasses and animal products - the required import licence and/or health certificate must be presented at the frontier when the goods are imported
  • other goods subject to import restrictions - for example, CITES and plant health, any supporting documentation such as import licences, permits or certificates must be presented at the frontier when the goods are imported.