SPE15170 - Receipt into customs warehouse: goods which have failed a tariff quota

Note: This manual is under review following Brexit and is likely to be withdrawn.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.

In certain circumstances we may allow the entry to customs warehousing of goods that have failed to obtain a quota, with the subsequent cancellation of the entry to free circulation. This procedure however can only be used in the case of inadvertent error where there is no obvious negligence or deception, it should not be allowed for repeated occurrences.

For further information on Tariff Quotas see Tariff Quotas Guidance Notes (link is external)

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.