Traders can enter goods into a customs warehouse in several ways:
directly from import (including from Community Transit)
from a Free Zone
after Inward Processing
after repayment of import duty has been approved on rejected imports
after temporary admission
Once you have checked availability at the warehouse of your choice, you or your agent must complete the Single Administrative Document (SAD) form C88 and present it to HM Revenue & Customs (HMRC).
You should take care to fill the SAD correctly as errors made on this form could leave you liable to a customs debt.
Further information on the boxes which require completion when a declaration is made to customs warehousing can be found in Volume 3, Part 3 of the UK Tariff.
You can also see information on all the boxes that need to be filled in with Declarations and the Single Administrative Document.
Goods must be moved to approved premises within five days of your declaration to customs warehousing being made.