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HMRC internal manual

Customs Special Procedures Manual

Temporary removals: application for authorisation

Subject to prior authorisation, goods may be removed temporarily from a customs warehouse. All customs warehouses are automatically authorised to apply to make temporary removals on a case-by-case basis.

Regulation (EU) No 952/2013 Article 240 (1)

Applications to remove goods temporarily from a customs warehouse are made in writing to the supervising office on a case-by-case basis. Applications must contain sufficient information to allow the supervising office to make a decision. This information must include the:

  • tariff trade description, manufacturers marks, serial numbers and illustrations or technical description as appropriate
  • quantity
  • details of the Usual Forms of Handling (UFH) being undertaken
  • details of the premises the goods are being temporarily removed to
  • intended date of removal and expected date of return
  • reason for the temporary removal, and
  • stock rotation or reference number.

Where temporary removal is to be a regular part of the authorisation holder’s activities, for example, vehicles requiring SVA tests, general permission may be granted within the authorisation.

General authorisation removes the requirement to submit a separate notification for each removal and return - instead, the required information is noted in the stock records. It should be remembered however that a general authority is a simplification and as such the warehouse keeper must have a compliant history. Any contraventions of these conditions should result in the removal of the general authority with a reversion to individual notification.

For additional information on authorisation for temporary removal for viewing, see SPE15425 and SPE15430.