SPE15430 - Temporary removals: temporary removal for auction

Note: This manual is under review following Brexit and is likely to be withdrawn.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.

An authorisation for temporary removal should not be granted for goods which are to be temporarily removed from the customs warehouse to participate in an auction, (as the purpose of the auction is to conduct a sale). In these circumstances the goods must be entered to the Common Transit procedure with any security being provided for under the transit arrangements.

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.