51²è¹Ý

Note: This manual is under review following Brexit and is likely to be withdrawn.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 51²è¹Ý from HMRC.

You should also identify where the proposed sampling will be undertaken, and determine whether the warehouse keeper will require authorisation for temporary removal (if the sampling/testing of samples is not carried out on the premises of the customs warehouse, see SPE15290 for further information).

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.