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HMRC internal manual

Customs Special Procedures Manual

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

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’.

952/2013 Article 219

Council Delegated Regulation 2015/2446 Article 179 (3) (b)