Commentary

V3.315 Overview of special customs procedures

Part V3 Supplies, acquisitions and imports

V3.315 Overview of special customs procedures

V3.315 Overview of special customs procedures

The special procedures1

Imported goods must be declared for either:

  1.  

    •     a procedure under which the goods are released for free circulation in the United Kingdom (this is known as the 'free-circulation procedure' and is described in more detail at V3.304)

  2.  

    •     one of the following special procedures:

  3.  
    1.  

      –     storage (V3.316) – the goods are to be kept in (a) premises approved by HMRC, or (b) a free zone2

    2.  

      –     transit (V3.317) – goods are to move from one place in the UK to another place in the UK (for example when moving

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial