SPE15305 - Usual Forms of Handling (UFH), other processing and records: goods temporarily removed for UFH
This manual will be archived on 15 December 2025. For up-to-date guidance on special procedures, please refer to Pay less or no duty on goods you store, repair, process or temporarily use (GOV.UK) and Customs Technical Handbooks (GOV.UK). If you have feedback about this manual being archived, email hmrcmanualsteam@hmrc.gov.uk.
Note: This manual is under review and is likely to be withdrawn.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.
In certain circumstances it may be necessary for goods to be temporarily removed from the customs warehouse so that a particular form of handling may be undertaken. This is allowed subject to an authorisation being held prior to the removal taking place.
Regulation (EU) No 952/2013 Article 240 (3) for NI
For further information on temporary removal see SPE15365.
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.