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HMRC internal manual

Customs Special Procedures Manual

Removals for re-export: consolidation prior to re-export

Goods removed from a customs warehouse without discharge of the customs warehousing procedure (for example when the goods are moving to the Office of Exit under the arrangements) cannot be consolidated at premises that are not an authorised customs warehouse. If the only operation being carried out on the goods is consolidation, another customs procedure may be more appropriate, for example Inward Processing (IP) see IP.