SPE15385 - Temporary removals: circumstances where temporary removal should be refused
This manual will be archived on 15 December 2025. For up-to-date guidance on special procedures, please refer to Pay less or no duty on goods you store, repair, process or temporarily use (GOV.UK) and Customs Technical Handbooks (GOV.UK). If you have feedback about this manual being archived, email hmrcmanualsteam@hmrc.gov.uk.
Note: This manual is under review and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.
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 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.
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.