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Note: This manual is under review following Brexit and is likely to be withdrawn.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 hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

https://www.gov.uk/guidance/moving-processed-or-repaired-goods-into-free…

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