Beta 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: tariff classification

Goods in the customs warehousing arrangements generally do not change their nature unless:

  • goods have been subject to a usual form of handling which allows the tariff classification to change (see Notice 3001, or
  • general Interpretative Rule 2(a) is being applied to removals.