beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Customs Special Procedures Manual

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

Where usual forms of handling are to be a regular occurrence for a particular authorisation holder the intended process, the use of type D discharge arrangements (former type D warehouses only - see SPE15310), and details of any conditions applicable to the operations must be reflected in the authorisation.