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HMRC internal manual

Customs Special Procedures Manual

Discharge of the customs warehousing procedure: overview

This Section covers the information requirements and the procedures required to be in place to discharge the customs warehousing procedure taking into account the methods of disposal used. Discharge of the procedure when the goods are being removed for re-export is covered in SPE15800. The methods for calculating the charges legally due on release to free circulation can be found at SPE13225.

The customs warehouse procedure is discharged when the goods are entered to another customs procedure or approved treatment or use and the necessary evidence of discharge is held.

A customs approved treatment or use is defined as the placing of goods under a customs procedure, for example free circulation or inward processing relief, re-export or destruction.