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HMRC internal manual

Customs Special Procedures Manual

Discharge of the customs warehousing procedure: DBIS licences - restricted goods

Customs warehousing does not remove the need to comply with any import or export/re-export prohibitions or restrictions. If goods are restricted, the normal requirements for entry to free circulation still apply on entry to customs warehousing. You should refer to the import prohibitions and restrictions guidance (This content has been withheld because of exemptions in the Freedom of Information Act 2000) as appropriate, further information is also available in the Volume 1 of the Tariff.