Using a customs warehouse
Details how to use, operate and deposit goods in a customs warehouse.
A customs warehouse can be used to store goods:
- that are liable to customs duties, excise duties or import VAT
- where documents such as licences are not available at the time of importation
- originally imported to a special procedure and being warehoused before being re-exported
- on which customs duty is not due but import VAT is
- that have been released to free circulation
- that are now in free circulation, which are the subject of a claim under the rejected imports arrangements, more information can be found at claim repayment or remission of charges on rejected imports
Goods can undergo processing in a customs warehouse but only certain types of processing, known as usual forms of handling, are allowed. For processing that is not listed under usual forms of handling, goods should be declared for inward processing.
More information can be found at check if you can carry out simple repairs or process your goods in a customs warehouse.
To run a customs warehouse and become a warehousekeeper, authorisation from HMRC is required.
Before a warehousekeeper can apply to operate a public customs warehouse, they will need to show that there is an economic need for it. They will need to show letters of intent from customers with annual VAT and duty suspension figures for goods they intend to store in the warehouse.
Goods are declared to a customs warehouse by depositors. In a private customs warehouse, the warehousekeeper and the depositor are the same person.
The depositor must be established in the UK, you can check if you’re established in the UK for customs. They do not need to be authorised by HMRC to be a depositor in a public customs warehouse, but if they want to operate a private customs warehouse, they’ll need to be authorised as the warehousekeeper.
Depositors do not need to own the goods, but they will need to take on the responsibility and liability if any duties and import VAT becomes due.
If the owner of the goods is not established in the UK and wishes to import goods into a customs warehouse, they must get a person or business that is established in the UK to declare the goods on their behalf.
They must use a UK private warehousekeeper to take on all the responsibility of importing and declaring the goods into their own private customs warehouse. The UK private warehousekeeper will be liable for any duties and import VAT.
Another option is to appoint a UK established indirect representative to deposit the goods into a public customs warehouse on their behalf. The indirect representative will be responsible for making the customs declarations and will be jointly and severally liable with the owner of the goods for any duties and import VAT. They must indicate their role as an indirect representative on the customs declaration for goods entering public customs warehousing.
More information about indirect representation can be found at check what you need to consider before getting someone to deal with customs for you.