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HMRC internal manual

Customs Special Procedures Manual

General relief conditions: goods not put to their prescribed End-use

Traders, who, for reasons beyond their control, are unable to put the goods to the prescribed use, are required by their authorisation to advise their supervising office of the facts without delay. There is a risk that goods could be diverted, without authority, whilst still shown as ‘in stock’ in the trader’s records. Similarly, traders may attempt to defer full payment of duty and in certain cases import VAT, by failing to notify diversions promptly. You should take this into account in your evaluation of the trader’s system.