»Ê¹ÚÌåÓýapp

Note: This manual is under review following Brexit and is likely to be withdrawn.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 [email protected] to let us know. Please check the other guidance available on GOV.UK from HMRC.

»Ê¹ÚÌåÓýapp UFH operations that can be carried out under the customs warehouse procedure can be found here: Check if you can carry out simple repairs or process your goods in a customs warehouse.

(Commission Delegated Regulation EU 2015/2446 Article 180 and Annex 71-03 for NI)

In general the criteria to be applied are that an operation is allowable if it does not:

• change the nature of the goods, or
• improve the performance of the original goods
• is not for the sole purpose of increasing the value of the goods, and
• is a relatively limited operation, for example, the original import goods have been manufactured with the provision for the addition of components, that is fittings/connections/electrics already in place or pre-cut/pre-marked apertures.

Authorisations for the operation of storage facilities may be granted in cases where the intended UFH would predominate over the storage of the goods.

»Ê¹ÚÌåÓýapp list in Annex 71-03 is exhaustive. You must not approve any forms of handling that are not listed in the guidance. Any queries or cases of doubt should be referred to your supervising office.

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.