SPE15380 - Temporary removals: failure to obtain authorisation

Note: This manual is under review following Brexit and is likely to be withdrawn.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 天美影院 from HMRC.

Except in the case of force majeure where goods are temporarily removed without prior approval they are deemed to be unlawfully removed from customs supervision and a customs debt under (952/2013 Article 79 (1) (a) for NI) is incurred. Further information on customs debt can be found in the Special Procedures generic debt guidance.

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.