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HMRC internal manual

Customs Special Procedures Manual

Usual Forms of Handling (UFH), other processing and records: application for Usual Forms of Handling (UFH)

Where UFH are to be a normal part of the warehouse operations, the applicant should have completed box 23 of the 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 Item 22 (of Annex 71-03 of Commission) Implementing Regulation 2015/2447 you are advised to consult with the Customs Warehouse Unit of Expertise (UoE) 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).