SPE15375 - Temporary removals: application for authorisation
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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.
Para 17(3) The customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018
Regulation (EU) No 952/2013 Article 240 (1) for NI
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.
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.