SPE15410 - Temporary removals: retail sales under temporary removal

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Retail sales are not permitted whilst goods are temporarily removed from the customs warehouse.

Para 15(6)(a) The Customs (Special Procedires and Outward Processing) (EU Exit) Regulations 2018

(952/2013 Article 211 and 2015/2446 Article 201 for NI)

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.