SPE15605 - Discharge of the customs warehousing procedure: completion of entries

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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 Pay less or no duty on goods you store, repair, process or temporarily use.

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

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.