This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Customs Special Procedures Manual

Discharge of the customs warehousing procedure: duty point for removals to circulation

Duties become payable when an entry is presented and accepted by HMRC. For removals using a manual SAD C88, the removal entry is presented to the accounting centre before the goods are removed from the customs warehousing arrangements. Once the warehouse keeper has evidence that the entry has been accepted, a duty point is created and the goods can be entered in the stock account and physically removed from the storage facilities. (The date of acceptance of the declaration establishes the duty rates that apply.)

Where removals are made using the Customs Freight Simplified Procedure (CFSP), the date of entry into EIDR the removal constitutes the acceptance date and sets the date for submission of the Supplementary Declaration from warehouse (SDW). The acceptance date, which is recorded on the SDW, also sets the duty point.

For further information on the Customs Freight Simplified Procedure (CFSP) see SPE13105.

952/2013 Article 215

2015/2447 Article 264