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Find out what you need to do and how to apply to operate a customs warehouse when importing to the UK.
Find out what you need to do when importing goods from outside the UK to a customs warehouse.
Find out how to manage a customs warehouse, handle goods, and process, repair and move goods.
Find out the UK's requirements for the holding and movement of excise goods in duty suspension within the UK and the EU.
Find out how and when to register a warehouse that you use to store drinks liable to the Soft Drinks Industry Levy, to delay when the levy becomes due.
Find out what records you need to keep as an excise warehousekeeper.
Find out how to account for VAT on goods entered into, supplied within and removed from fiscal warehouses.
Find out how to apply to operate premises as an excise warehouse, how to renew or make changes to your approval and what happens if HMRC cancel your approval.
Requirements for excise goods held in duty suspension in a warehouse by an authorised warehousekeeper, registered owner, duty representative or registered consignor in the UK.
Find out about checks you need to carry out before accepting goods into your excise warehouse and your obligations when receiving cash payments for duty-suspended sales of alcohol products.
Find out what repairs or processing you can do to your goods in a customs warehouse without authorisation, this is known as usual forms of handling.
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
Use form EX68 to apply for general storage and distribution warehousing.
How to move, store and trade duty-suspended and duty-paid excise goods.
Find out about the requirements and obligations for warehousekeepers of motor and heating fuels in the UK.
How to treat excise goods placed in a tax warehouse, supplied from a tax warehouse or removed from a tax warehouse for VAT purposes.
Use form EX61 to apply to register as an excise warehousekeeper.
Use form EX70 to apply for approval as a motor and heating fuels warehouse.
Don’t include personal or financial information like your National Insurance number or credit card details.
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