SPE16065 - General relief conditions: goods not put to their prescribed Authorised Use

Note: This manual is under review following Brexit and is likely to be withdrawn.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.

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.

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.