SPE15290 - Usual Forms of Handling (UFH), other processing and records: non-allowable operations

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In general if the operation is considered to be a complex operation then it should not be allowed to be undertaken as a UFH, for example the addition of components which require a modification to the original import goods would not be considered to be a relatively limited operation, see SPE19100.

Another example of a non-allowable operation would be the repair of a car which involves major re-spraying or repair of serious damage (multiple pane is replaced, panel beating or technical welding). More complex operations, not covered by the list in our guidance Annex 71-03 for NI may still be carried out on the premises of a customs warehouse but must first be removed from the customs warehouse arrangements. Dependant on the final destination of the goods removals can be made to:

• Free circulation
• Inward processing (IP) - see Special Procedures IP guidance. If the warehouse keeper intends to undertake these operations the appropriate authorisation must be held for IP
• End-use relief.

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.