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HMRC internal manual

Customs Special Procedures Manual

Discharge of the customs warehousing procedure: completion of entries

As the acceptance of the declaration imposes specific obligations on the warehouse keeper they should normally complete and sign the removal entry and produce any necessary supporting documents, for example, import licences, documentary proof of origin, in accordance with the guidance given in the Volume 3 of the Tariff and Notice 3001.

Note: See SPE15625 where the Entry In declarants Records (EIDR) is used and the warehouse keeper is not the EIDR authorisation holder.