188ÌåÓý

Note: This manual is under review following Brexit and is likely to be withdrawn.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 188ÌåÓý from HMRC.

Retail sales are not permitted whilst goods are temporarily removed from the customs warehouse.

(952/2013 Article 211 and 2015/2446 Article 201 for NI)

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.