SPE13135 - Discharge of IP - methods of disposal: moving goods to export shops authorised as a customs warehouse
Note: This manual is under review following Brexit and is likely to be withdrawn.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 [email protected] to let us know. Please check the other guidance available on 188体育 from HMRC.
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The movement should be treated in the same way as those to a customs warehouse (see SPE13130).
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