Apply for authority to operate a customs warehouse under Union Customs Code procedures (SP2)

Use the online service or postal form SP2 to ask HMRC for authority to operate a customs warehouse under Union Customs Code (UCC) procedures.


Apply online (sign in using Government Gateway)

Apply using the postal form (SP2)


You need to be authorised by HMRC to set up and operate a customs warehouse.

Use the online service or postal form to apply to operate a customs warehouse under UCC procedures.

You can either:

  • use the online service
  • fill in form on-screen, print it off and post it to HMRC

To apply online you need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you apply online.

If you use the online service, you’ll get a reference number that you can use to track the progress of your application.

You’ll need:

  • justification of the economic need for operating the warehouse (see annex A of Notice 3001: customs special procedures for the Union Customs Code for details)
  • the current authorisation number, if you have one
  • the address where accounts and records are held
  • an overview of the customs procedures to be used
  • a specimen of your stock records

Email HMRC to ask for this form in Welsh (Cymraeg).

Before you start the postal form

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You’ll need to fill in the form fully before you can print it. You cannot save a partly completed form so we suggest you gather all your information together before you begin to fill it in.

Notice 3001: special procedures for the UCC - annex A
This notice explains the legal basis and generic requirements of the customs special procedures under the UCC.

Customs warehousing
How to set-up and use a customs warehouse to store goods with duty or import VAT suspended.

Published 13 January 2016
Last updated 2 February 2017 + show all updates
  1. The postal form (SP2) has been updated.
  2. An online forms service is now available.
  3. First published.