SPE15255 - Destruction: allowable methods of destruction

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Once a request has been submitted to the supervising office, they will determine if the method of destruction is allowed.

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 IP section.

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.