Usual forms of handling (UFH), other processing and records
Source: gov.uk (2025-04-30)

Using usual forms of handling (UFH) with goods under the customs warehouse procedure.

Goods under the customs warehouse procedure can undergo usual forms of handling (UFH) which are designed to:
- preserve the goods
- prepare the goods for distribution or sale
- improve the appearance or marketability quality of the goods.
If done infrequently, prior authorisation is not required to carry out usual forms of handling.

Allowable operations under UFH

Find out what repairs or processing you can do to your goods in a customs warehouse without authorisation at check if you can carry out simple repairs or process your goods in a customs warehouse (https://www.gov.uk/guidance/check-if-you-can-carry-out-simple-repairs-or-process-your-goods-in-a-customs-warehouse), this is known as usual forms of handling.

To summarise, UFH is allowable if it:
- does not change the nature of the goods
- does not improve the performance of the original goods
- is not for the sole purpose of increasing the value of the goods
- is a relatively limited operation
Examples of non-allowable operations

If the operation is considered complex, then it will not be allowed under usual forms of handling (UFH).

Another example of a non-allowable operation would be the repair of a car which has suffered some significant damage for example but not limited to, panel beating or technical welding required. Other operations, not covered under repairs or processing you can do to your goods in a customs warehouse without authorisation (https://www.gov.uk/guidance/check-if-you-can-carry-out-simple-repairs-or-process-your-goods-in-a-customs-warehouse), may still be carried out on the premises of a customs warehouse but must first be removed from the customs warehouse procedure.

Removals can be made to:
- free circulation
- inward processing — if the warehousekeeper intends to undertake these operations within the warehouse premises, they must also hold the appropriate IP authorisation
- authorised use
- temporary admission
Application for usual forms of handling (UFH)

If UFH is going to be a regular part of the warehouse operations, the applicant should advise HMRC in their application when applying for authorisation to operate a customs warehouse.

The following details should be provided about any planned UFH:
- the precise details of the operation being undertaken
- the location where the intended operation is to take place — this will allow the supervising office to check whether authorisation for temporary removal (https://draft-origin.publishing.service.gov.uk/guidance/special-procedure-customs-warehousing/-temporary-removals#eel-decline) will be required
- the commodity codes of the goods before and after the operations have taken place
- whether the operation is likely to be a regular feature in the future
Where a warehousekeeper applies for the use of other forms of handling not listed in the guidance, they must contact their supervising office. Details of the supervising office can be found in the customs warehousing authorisation letter.

Goods temporarily removed for UFH

In certain circumstances, it may be necessary for goods to be temporarily removed from the customs warehouse, so that a particular form of handling may be undertaken. This is allowed once approved by the warehousekeeper’s supervising office, prior to the removal taking place.

More information can be found at temporary removals (https://draft-origin.publishing.service.gov.uk/guidance/special-procedure-customs-warehousing/-temporary-removals#eel-decline).

Nature, value and quantity of goods prior to UFH

Where goods have undergone an authorised UFH, a request for the customs duty for those goods to be determined based on their original nature, customs value, and quantity is allowed. This means that the customs duty will be calculated based on the condition of the goods prior to UFH. The declarant, that is, the person responsible for any debt on removal from the customs warehousing arrangements should make sure they establish the nature, quantity, and value of the goods prior to UFH.

In all other circumstances, the customs duty is calculated by the nature, customs value, and quantity on release to free circulation. Details of the process and the nature quantity and value of goods should be kept in the warehousekeeper’s stock records.

Losses prior to or during processing

If the warehousekeeper chooses to use the nature, customs value and quantity of the goods prior to UFH to calculate the customs debt, no allowance can be made for production losses that occur because of the form of handling undertaken. More information can be found at production losses in the losses in warehouse section (https://www.gov.uk/guidance/special-procedure-customs-warehousing/losses-in-warehouse) of this handbook.

Losses that occur prior to the UFH when calculating based on the nature, customs value, and quantity prior to UFH, can be considered as being non-chargeable losses where there is sufficient evidence that the loss occurred prior to the UFH. However, the following will be taken into consideration:
- it must be demonstrated that the loss resulted solely from the nature of the goods and that negligence was not involved, for example inadequate storage methods
- that there is a robust audit trail between the quantities of goods received, entered into the records, and subsequently entered into the UFH process