Temporary removals: circumstances where temporary removal should be refused
You should refuse the application to temporary remove goods where:
- you are not satisfied with the control measures in place and have reasonable grounds to believe there is a high risk of diversion of the where the goods are the type on which excise duty may become payable on removal of the goods to free circulation
- the goods are intended for exhibition with a view to a sale, possible sale, sale by auction or similar activities
- the goods are being removed to a private residence for any purpose.
See SPE15445 for further information regarding refusal of an application.