SPE15405 - Temporary removals: requirements on return of the goods
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Note: This manual is under review and is likely to be withdrawn.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.
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.