SPE15665 - Discharge of the customs warehousing procedure: special export refund for beef

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Beef can be deposited into a customs warehouse under the arrangements of a special export refund scheme. The customs warehousing procedure is discharged by the entry of the beef into the export procedure, see SPE15800 for additional information.

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.