SPE15285 - Usual Forms of Handling (UFH), other processing and records: allowable operations

Note: This manual is under review following Brexit and is likely to be withdrawn.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

The UFH operations that can be carried out under the customs warehouse procedure can be found here: Check if you can carry out simple repairs or process your goods in a customs warehouse.

Para. 18 The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018

(Commission Delegated Regulation EU 2015/2446 Article 180 and Annex 71-03 for NI)

In general the criteria to be applied are that an operation is allowable if it does not:

• change the nature of the goods, or
• improve the performance of the original goods
• is not for the sole purpose of increasing the value of the goods, and
• is a relatively limited operation, for example, the original import goods have been manufactured with the provision for the addition of components, that is fittings/connections/electrics already in place or pre-cut/pre-marked apertures.

Authorisations for the operation of storage facilities may be granted in cases where the intended UFH would predominate over the storage of the goods.

The list in Annex 71-03 is exhaustive. You must not approve any forms of handling that are not listed in the guidance. Any queries or cases of doubt should be referred to your supervising office.

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.