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HMRC internal manual

Customs Special Procedures Manual

Removal from re-export: discharge of the customs warehousing arrangements at the frontier

Goods may move under the customs warehousing arrangements and be entered for re-export at either the UK or EU frontier, subject to the relevant condition(s) being included in the customs warehousing authorisation. If the customs warehousing arrangements are used to move the goods to the EU frontier, the arrangements are not discharged until the goods have actually left the customs territory of the Union.