SPE15855 - Removals for export: consolidation prior to export

Note: This manual is under review following Brexit and is likely to be withdrawn.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 removed from a customs warehouse without discharge of the customs warehousing procedure (for example when the goods are moving to the Office of Exit under the arrangements) cannot be consolidated at premises that are not an authorised customs warehouse. If the only operation being carried out on the goods is consolidation, another customs procedure may be more appropriate, for example Inward Processing (IP) see IP.

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.