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HMRC internal manual

Import and National Clearance Hub Procedures

Customs warehouse removals


This section provides information on goods that are removed from the Customs warehouse procedure by a declaration into free circulation. For goods that are:

  • being re-exported
  • being transferred to another Customs warehouse
  • removed under Customs Freight Simplified Procedures (CFSP).

None of the procedures explained herein are intended to replace the official guidance on Customs Warehouse procedures.

CHIEF processing

Warehouse removals entries are input to CHIEF (using transaction IWRD- see Appendix A) in the same way as frontier import entries eg by Direct Trader Input (DTI) or Customs Input of Entry (CIE). Warehouse removal entries are processed in exactly the same way as (non-pre lodged) frontier declarations (going through validation), front end credibility (FEC) checking, profile matching, including entry routing and allocation of customs checks etc all the way through to clearance CHIEF regards them as simply a variation of a frontier entry.

This principle is the same for deferment, cash (including FAS) and security processing; entry processing reports; management information reports and ‘interfaces’ to other departmental computer systems.

Entry numbering

DTI and CIE Customs warehouse entries will be numbered by CHIEF in the same way and in the same series as frontier entries.

Entry processing reports

Pre-lodgement is not available as there are no related H reports. All other reports such as E2 are generated.

Management Information reports

The full range of CHIEF IES management information reports will include all details relating to Customs warehouse removal declarations.


CHIEF IES passes entry details to a number of other departmental computer systems such as MSS, ASD, TSO, CTQU, NIDAC etc. Data on these interfaces will include all Customs warehouse removal entry details input into CHIEF.