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Note: This manual is under review following Brexit and is likely to be withdrawn.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

Discharge of the customs warehousing procedure is allowed using the simplified procedures for release to free circulation, export or re-export or Special Procedure.

A valid Customs Freight Simplified Procedure (CFSP) authorisation or a National Export System (NES) authorisation must be held to use simplified procedures to remove goods from the customs warehousing arrangements using the:

• Entry In Declarants Records (EIDR) for removals to free circulation
• EIDR for removals to another Special Procedure, or
• Simplified export procedures for removals for export.

Note: Where removals from a private warehouse are made under CFSP EIDR the authorised warehouse keeper must also be the CFSP EIDR authorisation holder.

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.