SPE15405 - Temporary removals: requirements on return of the goods
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The goods must normally be returned to the same customs warehouse from which they were temporarily removed. Exceptionally where prior authority has been given, the goods may be placed in another customs warehouse on the condition that the appropriate transfer formalities are used,
All warehouse keepers are required to notify the Supervising Office of the return of temporarily removed goods within 7 days of their receipt back at the customs warehouse.
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.