SPE15120 - Receipt into customs warehouse: non-customs warehousing 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Note: This manual is under review and is likely to be withdrawn.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.
Where there is an economic need and compliance with the arrangements is not adversely affected, goods may be stored in the warehouse without being entered to the customs warehouse procedure - see also SPE15530 Co-storage guidance.
Para. 15(4) SP 2018 legislation Council Regulation 952/2013 Article 237 (3) for NI
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.