Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Customs Special Procedures Manual

Temporary removals: failure to obtain authorisation

Except in the case of force majeure where goods are temporarily removed without prior approval they are deemed to be unlawfully removed from customs supervision and a customs debt under 952/2013 Article 79 (1) (a) is incurred. Further information on customs debt can be found in the Special Procedures generic debt guidance.