SPE15935 - Simplified procedures: extra considerations for public warehouses

Note: This manual is under review following Brexit and is likely to be withdrawn.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

The issue of an authorisation to use the simplified procedures is not confined to the warehousekeeper. In a public warehouse the depositor or a third party declarant may be authorised (under CFSP) to use Entry In Declarants Records (EIDR) and will therefore keep the local clearance records (with the warehouse keeper keeping the warehouse stock account). The warehouse keeper will need to supply the depositor or the third party with a letter confirming that their customs warehouse authorisation allows the use of EIDR. The depositor or the third party must ensure that the warehouse will be shown as designated premises on the EIDR authorisation (which is held by them).

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.