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HMRC internal manual

Customs Special Procedures Manual

Temporary removals: requirements on return of the goods

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.