SPE15160 - Receipt into customs warehouse: goods awaiting import licences

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It should be noted that if goods are entered to a customs warehouse to await a licence, the authorisation should reflect the agreed method by which the stock records will be noted to ensure that a licence is produced (or made available) prior to removal of the goods from the customs warehouse.

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.