Usual Forms of Handling (UFH), other processing and records: overview
Goods under the customs warehouse procedure can undergo Usual Forms of Handling (UFH) which are designed to:
- preserve the goods
- prepare the goods for distribution or sale, or
- improve the appearance or marketability quality of the goods.
Any forms of handling undertaken are not subject to separate authorisation by the customs authorities in advance.
952/2013 Article 220
2015/2446 Article 180
2015/2447 Annex 71-03
Note: It should be remembered that the overriding intention of any UFH undertaken must be to achieve one of the above three criteria (with the exception of stocktaking), if this is not the case then the UFH should not be authorised.