SPE15820 - Removal from export: discharge of the customs warehousing arrangements at the frontier

Note: This manual is under review following Brexit and is likely to be withdrawn.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

Goods may move under the customs warehousing arrangements and be entered for re-export at either the UK or EU frontier (NI only), subject to the relevant condition(s) being included in the customs warehousing authorisation. If the customs warehousing arrangements are used to move the goods to the EU frontier, the arrangements are not discharged until the goods have actually left the customs territory of the Union (NI only).

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.