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HMRC internal manual

Customs Special Procedures Manual

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

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 TQGN Tariff Quotas Guidance Notes.