Customs warehousing

Discharge of customs warehousing and transferring goods

Discharge to another customs procedure

You can discharge your liability to a customs debt for customs warehousing goods if you enter the goods to another customs-approved treatment or use, for example re-export. A declaration must be made on a Single Administrative Document (SAD) form C88 using the customs procedure code applicable to the procedure you wish to enter. Read more aboutĀ declarations and the Single Administrative Document.

Find out details of the requirements of specific customs procedure codes.

Transfers to other warehouses

When you are authorised to use a customs warehouse, HM Revenue & Customs (HMRC) will tell you which methods you can use to transfer goods. They may also ask to examine your goods. The dispatching warehousekeeper must make sure that the receiving warehousekeeper is authorised to receive them, as well as to handle any simplified transfer procedures.

You can transfer your goods to another customs warehouse (only) using:

  • the SAD form C88 using the copy 3 of the SAD (normal procedure)
  • using copy 2 of the SAD
  • commercial documents
  • full declaration procedure

Entering goods to Community Transit

Community Transit is the European Community's system for moving non-Community goods within the European Union on which customs duty and/or other import charges have not yet been paid.

Community Transit can be used to discharge goods from the customs warehousing procedure if authorised. Find out more about Community Transit procedures.

Receiving goods from another customs warehouse

To receive goods from another customs warehouse, you must be authorised for Local Clearance Procedure receipts.

SAD transfers

Under the normal procedure, traders can use the copy 3 SAD to transfer goods between customs warehouses

To save time and avoid the need to inform HMRC in advance, you can also - if authorised - use a simplified transfer procedure using only copies 1 and 4 of the SAD.

Find information about completion of the SAD for transfers in Notice 3001.

Commercial documentation

Commercial documents may also, if authorised, be used to transfer goods. Your local Customs supervising office will tell you what information needs to be provided.

Full declaration procedure

You may choose to discharge your liability to any customs debt due on the goods at the time they leave your warehouse. To do this you can make a full declaration to HMRC (completing the SAD C88 as required by the UK Tariff). You should ensure that the trader to whom the goods are being dispatched is aware that you are making a declaration to their warehouse and you should advise them of the full particulars of the declaration.