EU Exit: Apply to operate a customs warehouse

Guide

Last updated 21 May 2021

You can use custom warehousing to delay duty and VAT. You will only pay when your goods leave the warehouse and go into free circulation.

You will not need to pay duty and VAT if you:

  • re-export your goods

  • move your goods to another customs procedure other than authorised-use

You must be authorised to run a warehouse as a warehousekeeper.

You can also store goods in a customs warehouse as a depositor. Find out more about using a customs warehouse to delay your duty.

Using a customs warehouse

A customs warehouse can be used to store goods from countries outside the UK or EU:

  • that are liable to customs duties, excise duties or import VAT
  • where documents such as licences are not available when you import your goods
  • originally imported to a special procedures and being warehoused before re-export from the UK or EU
  • on which duty is not due but import VAT is
  • that have been released to free circulation
  • now in free circulation, which are the subject of a claim under the Rejected Imports arrangements

You can process your goods in a customs warehouse but only certain types of processing is allowed, this is known as usual forms of handling. If you need to do more processing you should declare your goods to inward processing.

Types of customs warehouse
There are 2 types of customs warehouse.

Public warehouse
This is for businesses who want to store goods belonging to other people also known as depositors.

Private warehouse
This is for businesses who want to store their own goods. The warehouse authorisation holder and the depositor are the same person.

Who can apply

To be approved as a warehousekeeper, you’ll need to:

  • be established in the UK or EU
  • have an EORI number
  • be financially solvent
  • have a good compliance record in dealing with customs
  • prove you have a business need for the warehouse
  • be able or prepared to make declarations using CHIEF or employ an agent who is
  • be able to keep stock records and run the warehouse to health and safety standards
  • provide a guarantee if needed for Customs Duty and VAT unless you are an Authorised Economic Operator (AEO) or can meet AEO conditions

You cannot sub-contract your activities or get anyone else to run your warehouse for you.

Before you apply

You will need to provide the following information on your application:

  • your EORI number
  • details of where your records are or will be held
  • the type of accounting system you use
  • how the goods will be received
  • the kind of goods you intend to store
  • any allowable processing you intend to carry out on the goods
  • where the goods will be declared to customs warehousing
  • how the goods will be identified in the warehouse
  • whether you will be using simplified declaration procedures
  • details of your guarantee if needed
  • the address of the storage facilities
  • details of any anticipated losses in warehouse
  • details of any excise goods you intend to store
  • details of any special storage facilities you will need if you store goods with specific requirements such as frozen goods or chemicals

How to apply

HM Revenue & Customs (HMRC) recommend that you apply for an authorisation at least 2 months before you want to start using the warehouse, this will give them time to process your application. If HMRC need more time to process your application they will contact you. 

With your application, you must also provide:

  • written procedures
  • stock records
  • site plans

UK only authorisation
To apply online for an authorisation, you need to have a Government Gateway user ID and password. If you do not have a user ID, you can create one when you apply.

If you cannot do this online, you can use the print and post form.

Customs warehouse print and post form (PDF, 596K)

This file may not be suitable for users of assistive technology. If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell HMRC what format you need. It will help them if you say what assistive technology you use.

From 1 January 2021
If you are applying for authorisation in Northern Ireland and Great Britain you will need to fill the form out separately for each.

After you’ve applied

When HMRC authorise you, you’ll get a letter that sets out the authorisation conditions.

Conditions include things like:

  • paying Customs Duty and other charges
  • keeping detailed records

You should write to the address on your letter if you want your authorisation to be:

  • amended
  • cancelled

You should also write to HMRC if there has been a change to your business which may impact on your authorisation, such as, changing your name or being taken over by another business.

You’ll also be responsible for:

  • security and control of the goods, including keeping stock records and accounting for shortages
  • co-operating with HMRC as supervisors of your authorisation
  • allowing HMRC access to the warehouse premises, your records and the goods at any reasonable time

You can keep your goods in a warehouse for an unlimited time after HMRC authorise you, however, if HMRC think there might be a threat to humans, animals, plant health or the environment, they can tell you to move them out.

You can find out more about either: