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HMRC internal manual

Customs Special Procedures Manual

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

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 at Annex 71-03 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.