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Note: This manual is under review following Brexit and is likely to be withdrawn.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

The law allows that where there is a proven economic need and customs supervision of the warehouse is not adversely affected, the premises of a customs warehouse may also be used for the storage of UK and of non-UK goods being processed under Inward Processing (IP). Without the goods being subject to the requirements of the customs warehouse procedures.

Para. 15(4)

(952/2013 Article 237.3 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.