SPE15370 - Temporary removals: overview

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Goods may be temporarily removed from the customs warehouse subject to an authorisation being held. This Section details the information required when an application to temporarily remove goods from the customs warehouse is requested, the restrictions applicable to those goods whilst temporarily removed and the requirements applicable on their return.

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.