SPE15625 - Discharge of the customs warehousing procedure: duty point for removals to circulation

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Duties become payable when an entry is presented and accepted by HMRC. For removals using a manual SAD C88, the removal entry is presented to the accounting centre before the goods are removed from the customs warehousing arrangements. Once the warehouse keeper has evidence that the entry has been accepted, a duty point is created and the goods can be entered in the stock account and physically removed from the storage facilities. (The date of acceptance of the declaration establishes the duty rates that apply.)

Where removals are made using the simplified Customs Declaration Process (SCDP), the date of entry into EIDR the removal constitutes the acceptance date and sets the date for submission of the Supplementary Declaration from warehouse (SDW). The acceptance date, which is recorded on the SDW, also sets the duty point.

Schedule 2 Para. 18, 19 & 20 Taxation (Cross-border Trade) Act 2018
Para. 43 The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018

(952/2013 Article 215 for NI)

2015/2447 Article 264

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.