SPE15690 - Discharge of the customs warehousing procedure: BEIS licences - restricted goods

Note: This manual is under review following Brexit and is likely to be withdrawn.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

Customs warehousing does not remove the need to comply with any import or export/re-export prohibitions or restrictions. If goods are restricted, the normal requirements for entry to free circulation still apply on entry to customs warehousing. You should refer to the import prohibitions and restrictions guidance (This content has been withheld because of exemptions in the Freedom of Information Act 2000) as appropriate, further information is also available in the Volume 1 of the Tariff.

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.