SPE15705 - Discharge of the customs warehousing procedure: tariff classification

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

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 (Pay less or no duty on goods you store, repair, process or temporarily use), or
• general Interpretative Rule 2(a) is being applied to removals.

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.