Special Procedures: Advanced Customs Warehousing FAQ
Read the answers to Advanced Customs Warehousing Movements and Management Questions
Efficiently managing customs warehousing operations is crucial for businesses involved in international trade. As supply chains become more complex, understanding the advanced processes for moving goods between different customs warehouses and special procedures (SPs) becomes essential. This FAQ addresses common scenarios and advanced queries related to customs warehousing movements, such as transferring goods between various warehouses or procedures, both with and without Entry in the Declarant’s Records (EIDR). These insights will help you navigate the complexities of modern customs warehousing while ensuring compliance with regulatory requirements.
Here are the questions we will answer in this blog:
How do I move goods between two customs warehouses (CWs) covered by the same authorisation without using EIDR?
What do I need to do when moving goods from my customs warehouse to someone else’s customs warehouse without using EIDR?
Can I use EIDR to move goods from my customs warehouse to someone else’s customs warehouse, and what are the requirements?
How can I move goods between my customs warehouse and another special procedure (SP) I control without using EIDR?
Is it possible to use EIDR to move goods between my customs warehouse and another SP I control?
What are the steps for moving goods from my customs warehouse to someone else’s special procedure without using EIDR?
Can I move goods from my customs warehouse to someone else’s special procedure using EIDR?
Let's get the answers:
1. I want to move goods between two Customs Warehouses (CWs) covered by the same authorisation without EIDR:
Sending Trader/Location:The movement is recorded in their commercial records. The change of address must be recorded.
Receiving Trader/Location:The movement is recorded in their commercial records. The change of address must be recorded.
Links to Guidance:How to Use a Customs Warehouse
TCTA Legal Vires:SPOPEE 2018 Reg 17(6): Declared goods may be removed from a customs warehouse between premises operated as customs warehouses and identified in the same approval.
UCC Legal Vires:UCC DA Art. 179(3): Movement of goods may take place within the customs territory of the Union between different storage facilities designated in the same authorisation.
2. I want to move goods from my CW to someone else’s CW without EIDR:
Sending Trader/Location:A single declaration discharges the CW procedure and enters the goods into the receiving CW.
Receiving Trader/Location:A standard declaration is made in the name of the receiving CW holder.
Links to Guidance:How to Use a Customs Warehouse
TCTA Legal Vires:TCTA Schedule 2 Reg 18(2): A special customs procedure is discharged if the goods are declared for another customs procedure and HMRC accepts the declaration.
UCC Legal Vires:UCC Art. 215: A special procedure is discharged when goods are placed under a subsequent customs procedure or removed from the customs territory.
3. I want to move goods from my CW to someone else’s CW using EIDR:
Sending Trader/Location:The receiving CW can use EIDR to enter the goods into their CW, which discharges them from the dispatching CW. The SD is waived under CIDEER Para. 35(1).
Receiving Trader/Location:EIDR cannot be used if it was previously used to enter the goods into the CW and the stock records are not updated in real time.
Links to Guidance:How to Use a Customs Warehouse
TCTA Legal Vires:TCTA Schedule 2 Reg 18(2): A special customs procedure is discharged if the goods are declared for another customs procedure and HMRC accepts the declaration.
UCC Legal Vires:UCC Art. 215: A special procedure is discharged when the goods are placed under a subsequent customs procedure or removed from the customs territory.
4. I want to move goods between a CW and another Special Procedure (SP) I control without EIDR:
Sending Trader/Location:A single declaration discharges the CW procedure and enters the goods into the receiving SP.
Receiving Trader/Location:A standard declaration is made in the name of the receiving SP holder.
Links to Guidance:How to Use a Customs Warehouse
TCTA Legal Vires:TCTA Schedule 2 Reg 18(2): A special customs procedure is discharged if the goods are declared for another customs procedure and HMRC accepts the declaration.
UCC Legal Vires:UCC Art. 215: A special procedure is discharged when the goods are placed under a subsequent customs procedure or removed from the customs territory.
5. I want to move goods between a CW and another SP I control using EIDR:
Sending Trader/Location:The receiving SP can use EIDR to enter the goods into their SP, which discharges the goods from the CW. The SD is waived if all CIDEER Para. 35(2) requirements are met.
Receiving Trader/Location:EIDR cannot be used if it was previously used to enter the goods into the CW and the stock records are not updated in real time.
Links to Guidance:How to Use a Customs Warehouse
TCTA Legal Vires:TCTA Schedule 2 Reg 18(2): A special customs procedure is discharged if the goods are declared for another customs procedure and HMRC accepts the declaration.
UCC Legal Vires:UCC Art. 215: A special procedure is discharged when goods are placed under a subsequent customs procedure or removed from the customs territory.
6. I want to move goods from my CW to someone else’s SP without EIDR:
Sending Trader/Location:A single declaration discharges the CW procedure and enters the goods into the receiving SP.
Receiving Trader/Location:A standard declaration is made in the name of the receiving SP holder.
Links to Guidance:How to Use a Customs Warehouse
TCTA Legal Vires:TCTA Schedule 2 Reg 18(2): A special customs procedure is discharged if the goods are declared for another customs procedure and HMRC accepts the declaration.
UCC Legal Vires:UCC Art. 215: A special procedure is discharged when goods are placed under a subsequent customs procedure or removed from the customs territory.
7. I want to move goods from my CW to someone else’s SP using EIDR:
Sending Trader/Location:The receiving SP can use EIDR to enter the goods into their SP, which also discharges the goods from the CW.
Receiving Trader/Location:EIDR cannot be used if it was previously used to enter the goods into the CW and the stock records are not updated in real time.
Links to Guidance:How to Use a Customs Warehouse
TCTA Legal Vires:TCTA Schedule 2 Reg 18(2): A special customs procedure is discharged if the goods are declared for another customs procedure and HMRC accepts the declaration.
UCC Legal Vires:UCC Art. 215: A special procedure is discharged when the goods are placed under a subsequent customs procedure or removed from the customs territory.
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