Guidance

Check if you can carry out simple repairs or process your goods in a customs warehouse

Find out what repairs or processing you can do to your goods in a customs warehouse without authorisation, this is known as usual forms of handling.

You can carry out some repairs or processing to your goods in a customs warehouse without using inward processing, this is known as usual forms of handling.

You can:

  • preserve your goods in storage
  • improve their presentation for future sales
  • prepare your goods for distribution or resale

Examples of usual forms of handling

Unless specified below, handling cannot change the 8 digit commodity code, also known as the combined nomenclature code.

Preserving your goods in storage Effect on the combined nomenclature code
Ventilation, spreading-out, drying, removal of dust and simple cleaning operations
Repairs of packing
Simple repairs of damage caused during transport or storage that affects simple operations
Application and removal of protective coating for transport
Stocktaking, sampling and weighing goods
Removal of damaged or contaminated components
Raising or lowering the temperature, without further treatment or distillation process Can result in a different combined nomenclature code
Conservation by means of pasteurisation, sterilisation, irradiation or adding preservatives
Treatment against parasites
Improving their presentation for future sales Effect on the combined nomenclature code
Stemming, pitting and rehydration of fruits
Dehydration of fruits Can result in a different combined nomenclature code
Desalination, cleaning and butting of hides
Addition of goods to meet technical standards, including addition or replacement of accessory components Can result in a different combined nomenclature code for the additional or replacement goods
Dilution or concentration of fluids, without further treatment or distillation process Can result in a different combined nomenclature code
Mixing between the same kind of goods, without changing their nature, to get a constant quality or a quality requested by the customer
Mixing of gas or fuel oils not containing biodiesel with gas or fuel oils containing biodiesel (classified in chapter 27 of the Trade Tariff) without changing the nature of the goods, to get a constant quality or a quality requested by the customer Can result in a different combined nomenclature code
Mixing of gas or fuel oils with biodiesel so that the mixture contains less than 0.5% by volume of biodiesel, and mixing of biodiesel with gas or fuel oils so that the mixture contains less than 0.5% by volume of gas or fuel oils
Simple dividing or size cutting out of goods
Denaturing Can result in a different combined nomenclature code
Preparing your goods for distribution or resale Effect on the combined nomenclature code
Sorting, mechanical filtering and sifting
Simple testing, adjusting and regulating to meet technical standards
Putting into working order of machines, apparatus and vehicles
Packing, unpacking, change of packing, decanting and simple transfer into containers Can result in a different combined nomenclature code
Affixing, removal and altering of marks, seals, labels, price tags or other similar distinguishing signs
Cutting up and breaking down of dried fruits or vegetables
Anti-rust treatment
Reconstruction of the goods after transport
Raising the temperature so the goods can be transported
Electrostatic treatment, un-creasing or ironing of textiles
Dulling of pipe fittings to prepare the goods for certain markets

You can use other usual forms of handling not in this list if they do not change the nature or improve the performance of the goods. If they do, you will need to put the goods into inward processing.

You can find out more information about customs warehousing and processing goods.

Updates to this page

Published 15 June 2020

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