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HMRC internal manual

Customs Special Procedures Manual

Discharge of the customs warehousing procedure: removal entries

All normal (as opposed to simplified) declarations are processed by CHIEF using Direct Trader Input (DTI) or Customs Input Entry (CIE). CIE declarations are presented to the National Clearance Hub (NCH), for input using the Insert Warehouse Removal Declarations (IWRD) transaction for goods being removed from customs warehouses to Inward Processing (IP), other special procedures and free circulation. Information regarding the use of CFSP for simplified declarations can be found at SPE13105.

Declarations must be made quoting one of the warehousing Customs Procedure Codes (CPCs) using the current DTI and CIE arrangements for processing entries both of which are detailed in Volume 3 of the Tariff. The declaration completion rules are as per the normal import SAD but fewer boxes need to be completed. The boxes required are indicated by entry type WRD in Volume 3 of the Tariff.