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HMRC internal manual

Customs Special Procedures Manual

Destruction: allowable methods of destruction

In general operations to change the nature of the original import goods cannot be undertaken whilst the goods are under the customs warehousing arrangements. In most cases the operations can either be carried out under cover of an authorisation for Inward Processing (IP). Further information can be found in SPE Inward Processing (IP) section.

You should contact the custom warehousing Unit of Expertise (UoE) COPE (Customs Warehousing) (ISBC CITEX) if you require further guidance.