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HMRC internal manual

Customs Special Procedures Manual

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.