SPE15655 - Discharge of the customs warehousing procedure: removal to another special procedure
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Customs Warehousing can be discharged by declaring goods to Inward Processing (IP), Temporary Admission (TA) or Authorised-use. The full declaration procedure (or simplified declaration procedure where specifically authorised) should be used. For NI goods, where the declaration to another customs procedure will be in another EU Member State the goods may be moved using accurate records of the location and movement of the goods. This method of discharge must be in the customs warehouse authorisation. It requires consultation between the Member States (MS) involved, with the office of discharge named in the customs warehouse authorisation and the office of placement must be in the authorisation held in the other MS.
UCC 2446/15 Article 179 (3) (b) and (c) for NI
Discharge of the customs warehouse procedure can also be made by declaration of eligible goods to Military Authorised-use using Customs Procedure Code (CPC) 40 71 005. Further information on Military Authorised-use can be found in SPE16200.
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.