HMRC internal manual

Customs Special Procedures Manual

SPE15400 - 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 UFH subject to it being one of those listed Check if you can carry out simple repairs or process your goods in a customs warehouse ( Annex 71-03 Commission Implementing Regulation (EU) 2015/2447 for NI.

Para 17(3) The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018

952/2013 Art 240 (3)

Further information on UFH can be found at SPE15275.

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.