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HMRC internal manual

Customs Special Procedures Manual

Usual Forms of Handling (UFH), other processing and records: goods temporarily removed for UFH

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 further information on temporary removal see SPE15365.