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HMRC internal manual

Customs Special Procedures Manual

Temporary removals: Usual Forms of Handling (UFH) while goods temporarily removed

The warehouse keeper may require a temporary removal authorisation to undertake a specific UFH. While the goods are outside of the warehouse they may undergo Usual Forms of Handling (UFH) subject to the UFH being one of those listed at Annex 71-03 Commission Implementing Regulation (EU) 2015/2447.

952/2013 Art 240 (3)

Further information on UFH can be found at SPE15275.