HM Revenue & Customs

What if my Warrant is rejected and I am unable to obtain 'Approval' before period end?

The warehouse keeper is responsible for ensuring that the duty is either paid or accounted for under a deferment procedure before the goods can be removed from his warehouse. If a deferment warrant is rejected the warehouse keeper must not remove the goods from the warehouse until the warrant has been substituted with a cash payment warrant and proof of payment is held by the warehouse keeper.