SPE15380 - Temporary removals: failure to obtain authorisation

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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 Para. 4(6) TCTA (952/2013 Article 79 (1) (a) for NI) is incurred. Further information on customs debt can be found in the Special Procedures generic debt guidance.

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.