SPE15455 - Draft temporary removal letter: authorisation letter template
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. For up-to-date guidance on special procedures, please refer to Pay less or no duty on goods you store, repair, process or temporarily use (GOV.UK) (https://www.gov.uk/government/collections/pay-less-or-no-duty-on-goods-you-store-repair-process-or-temporarily-use) and Customs Technical Handbooks (GOV.UK) (https://www.gov.uk/government/collections/customs-technical-handbooks). If you have feedback about this manual being archived, email xxx@xxx.xx (mailto:xxx@xxx.xx).

Note: This manual is under review and is likely to be withdrawn. If there is anything within this manual you use regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx?subject=%node:field_page_reference feedback) to let us know. Please check the other guidance available on GOV.UK from HMRC (https://www.gov.uk/government/organisations/hm-revenue-customs/services-information).

Our Ref:

Dear

RE: TEMPORARY REMOVAL FROM CUSTOMS WAREHOUSE NO [Insert warehouse number] GRANTED UNDER ARTICLE(Delete as appropriate) - Para 17(3) The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (https://www.legislation.gov.uk/uksi/2018/1249/part/4/chapter/1/made)952/2013 Article 240 (3) (for NI)

Thank you for your communication dated [Insert date] in which you have requested temporary removal of the following items [Insert goods and list the following details - Stock rotation or reference number; Tariff trade description; quantity; manufacturers marks; serial numbers and illustrations or technical descriptions as appropriate]

on [Insert intended date of removal]

This letter is confirmation that your request has been approved to temporarily remove the items listed above from your customs warehouse and which are to be held at [Insert address where goods are to be held and contact details] for the purpose of [Insert the purpose - for example Usual Form of Handling, viewing,]

The items must travel and be held with a copy of this letter at all times. The temporary holder must present it to the customs authorities on demand to evidence the customs status of the item as ‘T1 Status’ under the customs warehouse procedure. While out on temporary removal the items must not be assigned to free circulation or any other customs procedure.

There must be no intention to sell the items until after they have been returned back to the customs warehouse detailed in this letter (unless otherwise authorised) whereupon they may be subsequently discharged to another customs procedure. The items must be returned to the warehouse by no later than [Insert date].

You must complete the returns notification below, keep a copy and send the original to the office detailed on the letter header within 7 days of the return of the goods. Where items on a single removal are returned to the warehouse on different dates, you must apply the 7 day deadline above to each return, and submit separate notifications where applicable. You remain liable for the security of the items and their safe return to your warehouse.

You must have management control procedures in place to monitor goods which have been temporarily removed at all times, to ensure that there are no breaches of the conditions detailed in this letter.

Any breach of these conditions can render you liable to a customs and/or VAT debt, in addition to any other sanctions the customs authorities consider appropriate. This may include the refusal of any future temporary removal requests.

Yours sincerely

Notification of Return of Goods

Customs Warehouse Number ……………….. Our Ref ……….......

Signed ………………………………. Dated …………………..

Name ……………………………….. Position ………………..

Stock Number

Description of Goods

Quantity Returned

Date of Return

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.