SPE15385 - Temporary removals: circumstances where temporary removal should be refused

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You should refuse the application to temporary remove goods where:

• you are not satisfied with the control measures in place and have reasonable grounds to believe there is a high risk of diversion where the goods are the type on which excise duty may become payable on removal of the goods to free circulation
• the goods are intended for exhibition with a view to a sale, possible sale, sale by auction or similar activities
• the goods are being removed to a private residence for any purpose.

See SPE15445 for further information regarding refusal of an application.

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.