SPE13685 - Usual forms of handling (UFH)

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(NI ONLY ) Commission Delegated Regulation (EU) 2015/2446, Annex 71.03 lists the usual forms of handling which may be used under Inward Processing.

(UK) Usual forms of handling – changes in nature of goods (Part 4, sub-paragraph (b) of paragraph 11 of Schedule 2 to the Act;)

Taxation (Cross-border Trade) Act 2018

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