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HMRC internal manual

Customs Special Procedures Manual

Discharge of the customs warehousing procedure: release to free circulation – acceptance of the entry

The removal declaration, SAD Form C88 and payment of the duties due by one of the methods of payment set out in SPE17750, must be presented to the National Warrant Processing Unit (NWPU) before the goods are removed from the warehousing arrangements. The date of acceptance of the entry legally establishes the duty rate that applies regardless of when the goods are physically removed from the warehouse.

Lodging of Form C88 does not imply that the entry has been checked for accuracy or that all duty payable has been accounted for. Goods must not be removed from the warehouse until the warehouse keeper has evidence that HMRC have released the goods and the details have been entered into the stock account, see Notice 3001. This does not apply if the Entry In Declarants Records (EIDR)) is used, you will find more information in SPE15625.