- HM Revenue & Customs
- Part of:
- Import and export forms and Import and export: customs declarations, duties and tariffs
- 13 January 2016
- Last updated:
- 2 February 2017, see all updates
Use the online form service to ask HMRC for authority to operate a customs warehouse under Union Customs Code (UCC) procedures.
Ref: SP2 https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/SpecPersTax_A/1.0/SP2&template=SP2.xdp
You need to be authorised by HM Revenue and Customs (HMRC) to set up and operate a customs warehouse.
Use the online form service or postal form to apply to operate a customs warehouse under UCC procedures.
You can either:
- use the online form service (sign in to, or set up a Government Gateway account)
- fill in form on-screen, print it off and post it to HMRC
If you use the online form, you’ll get a reference number that you can use to track the progress of your form.
- 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
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 can’t 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.
How to set-up and use a customs warehouse to store goods with duty or import VAT suspended.
Published: 13 January 2016
Updated: 2 February 2017
- The postal form (SP2) has been updated.
- An online forms service is now available.
- First published.