HMRC has issued an information paper (CIP (11)71) clarifying the conditions for temporary removal from warehouse and the introduction of a simplified notification procedure for frequent removals.
Businesses operating customs warehousing can release goods for the purposes of display, exhibitions, putting up for sale and similar activities without incurrence of customs duty or import VAT. The new notice draws attention to some of specific issues including the 90 day period, sending goods to other member states, authorisation for the removal of multiple items and returns to warehouse.
Most businesses operating customs warehousing will also use Customs Freight Simplified Procedures (CFSP). This regime now requires detailed documentation of all procedures. Businesses are reminded to add specific procedures for temporary removals and to update them to take in to account this new guidance.