Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Customs Special Procedures Manual

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.