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HMRC internal manual

Customs Special Procedures Manual

Discharge of the customs warehousing procedure: removal to another special procedure

Customs Warehousing can be discharged by declaring goods to Inward Processing (IP), Temporary Admission (TA) or End-use. For entries within the UK the full declaration procedure (or simplified declaration procedure where specifically authorised) should be used. Where the declaration to another customs procedure will be in another 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)

Discharge of the customs warehouse procedure can also be made by declaration of eligible goods to Military End-use using Customs Procedure Code (CPC) 40 71 005. Further information on Military End-use can be found in SPE16200.