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HMRC internal manual

Customs Special Procedures Manual

Draft temporary removal letter: authorisation letter template

Our Ref:

 

Dear

 

RE: TEMPORARY REMOVAL FROM CUSTOMS WAREHOUSE NO [Insert warehouse number] GRANTED UNDER ARTICLE  952/2013 Article 240 (3)

Thank you for your communication dated [Insert date] in which you have requested temporary removal of the following items [Insert goods and list the following details - Stock rotation or reference number; Tariff trade description; quantity; manufacturers marks; serial numbers and illustrations or technical descriptions as appropriate] 

on [Insert intended date of removal] 

This letter is confirmation that your request has been approved to temporarily remove the items listed above from your customs warehouse and which are to be held at [Insert address where goods are to be held and contact details] for the purpose of [Insert the purpose - for example Usual Form of Handling, viewing,] 

The items must travel and be held with a copy of this letter at all times. The temporary holder must present it to the customs authorities on demand to evidence the customs status of the item as ‘T1 Status’ under the customs warehouse (CW) procedure. While out on temporary removal the items must not be assigned to free circulation or any other customs procedure.

There must be no intention to sell the items until after they have been returned back to the customs warehouse detailed in this letter (unless otherwise authorised) whereupon they may be subsequently discharged to another customs procedure. The items must be returned to the warehouse by no later than [Insert date].

You must complete the returns notification below, keep a copy and send the original to the office detailed on the letter header within 7 days of the return of the goods. Where items on a single removal are returned to the warehouse on different dates, you must apply the 7 day deadline above to each return, and submit separate notifications where applicable. You remain liable for the security of the items and their safe return to your warehouse.

You must have management control procedures in place to monitor goods which have been temporarily removed at all times, to ensure that there are no breaches of the conditions detailed in this letter.

Any breach of these conditions can render you liable to a customs and/or VAT debt, in addition to any other sanctions the customs authorities consider appropriate. This may include the refusal of any future temporary removal requests.

 

Yours sincerely

 

Notification of Return of Goods

Customs Warehouse Number ……………….. Our Ref …………….

Signed ………………………………. Dated …………………..

Name ……………………………….. Position ………………..

 

Stock Number Description of Goods Quantity Returned Date of Return