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HMRC internal manual

Customs Special Procedures Manual

Discharge of the customs warehousing procedure: classification using general interpretive rule 2(a)

General Interpretative Rule 2(a) allows goods entered into customs warehousing arrangements classified as individual items/parts of an incomplete or unassembled machine to be re-classified as a finished article when removed from the customs warehouse procedure. To qualify the parts are to be presented together in co-related quantities to make a certain number of the finished article (kits). These kits must contain non-community elements which form the essential character of the finished article. An example of a non-qualifying use of this rule would be where disassembled, incomplete components are declared to customs warehousing, the components are then released to free circulation under the commodity code of the finished item with many of the fundamental components of the finished item missing. The finished item cannot fulfil its function as the essential character (of the finished item) is not present. In these circumstances the trader may be able to use an alternative procedure such as Inward Processing (IP).

Enquiries on what can be accepted as the essential character of a finished item should be addressed to the appropriate Customs and International, Duty Liability Tariff Classification Section classification.enquiries. See also Notice 3001.