SPE15675 - Discharge of the customs warehousing procedure: UK Agricultural Policy related requirements

Note: This manual is under review following Brexit and is likely to be withdrawn.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

Import licences for UK Agricultural Policy purposes are not required on importation when goods are warehoused but they must be produced (where required) when the goods are released to free circulation. The removal entry must contain all the necessary licensing details.

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.