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HMRC internal manual

Customs Special Procedures Manual

Usual Forms of Handling (UFH), other processing and records: allowable operations

The UFH operations that can be carried out under the customs warehouse procedure can be found in Notice 3001.

Commission Delegated Regulation EU 2015/2446 Article 180 and Annex 71-03

In general the criteria to be applied are that an operation is allowable if it does not:

  • change the nature of the goods, or
  • improve the performance of the original goods
  • is not for the sole purpose of increasing the value of the goods (particularly applicable to item 22), and
  • is a relatively limited operation, for example, the original import goods have been manufactured with the provision for the addition of components, that is fittings/connections/electrics already in place or pre-cut/pre-marked apertures.

Authorisations for the operation of storage facilities may be granted in cases where the intended usual forms of handling would predominate over the storage of the goods.

The list in Annex 71-03 is exhaustive. You must not approve any forms of handling that are not listed. Any queries or cases of doubt should be referred to the customs warehousing UoE.