SPE15420 - Temporary removals: viewing/display of goods on retail premises and galleries

Note: This manual is under review following Brexit and is likely to be withdrawn.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

Temporary removal for viewing solely for the purpose of viewing is permitted. Viewing in this context cannot be applied to items temporarily removed for display at a venue which allows public access, for example, fairs, galleries or exhibitions.

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.