Guide

Customs warehousing

Introduction

Customs warehousing can benefit traders who import goods because it offers a storage facility that delays duty and/or import VAT payments until the goods leave the customs warehousing procedure or enter another customs procedure. Customs warehouses are operated by warehouse-keepers, who must be authorised by HM Revenue & Customs (HMRC).

Traders can either store their goods in an existing customs warehouse or ask HMRC for authority to set up their own customs warehouse on their own premises. Goods imported from outside the European Union are eligible for storage in a customs warehouse, and Common Agricultural Policy and community goods may also be stored on the premises of a customs warehouse in certain circumstances.

This guide explains the types of customs warehouses and when to use them, handling and storing goods in customs warehouses and removing goods from customs warehouses for re-export.