SPE15125 - Receipt into customs warehouse: movement from the place of entry to the warehouse

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The movement of goods between the office of entry and the authorisation holder’s premises will normally be carried out under cover of the declaration entering the goods to customs warehousing. This is known as ‘moving under the arrangements’.

Para 16(2) SP 2018 legislation

(952/2013 Article 219 and Council Delegated Regulation 2015/2446 Article 179 (3) (b) 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.