SPE15295 - Usual Forms of Handling (UFH), other processing and records: application for Usual Forms of Handling (UFH)
Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.
Where UFH are to be a normal part of the warehouse operations, the applicant should have advised HMRC in their application for authorisation (Form SP2). When applying for authorisation to operate a customs warehouse the warehouse keeper should be asked to provide the following details of any UFH as we cannot request the warehouse keeper to inform us of the UFH after they are authorised.
Details to be provided by the warehouse keeper include:
1 | The precise details of the operation being undertaken. |
---|---|
2 | The location where the intended operation is to take place. This will allow the supervising office to check whether authorisation for temporary removal (see SPE15365) will be required. |
3 | The commodity codes of the goods before and after the operations have taken place. |
4 | Whether the operation is likely to be a regular feature in the future. |
Note: Where a warehouse keeper applies for the use of other forms of handling not listed in the guidance (Item 22 of Annex 71-03, EU Regulation 2015/2447 for NI) you are advised to consult with your supervising office in all instances (this item can be open to misinterpretation and we are committed to ensure equity of treatment and be consistent in its application).
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.