SPE15125 - Receipt into customs warehouse: movement from the place of entry to the warehouse
Note: This manual is under review following Brexit and is likely to be withdrawn.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 바카라 사이트 from HMRC.
The movement of goods between the office of entry and the authorisation holder바카라 사이트™s premises will normally be carried out under cover of the declaration entering the goods to customs warehousing. This is known as 바카라 사이트˜moving under the arrangements바카라 사이트™.
Para 16(2) SP 2018 legislation
(952/2013 Article 219 and Council Delegated Regulation 2015/2446 Article 179 (3) (b) for NI)
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.