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Note: This manual is under review following Brexit and is likely to be withdrawn.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 ÒÁÈËÖ±²¥ from HMRC.

It should be noted that where the trader operates the common storage arrangements and the traders business is of a type that creates a large percentage of returned goods, for example the mail order business, the goods cannot be re-entered to the customs warehousing arrangements (after being released to free circulation) as duty suspended stock, regardless as to whether or not a declaration has been made to CHIEF using the Simplified Procedures. For additional information see SPE generic guidance on risks.

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.