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HMRC internal manual

CAP imports

Control procedures on miscellaneous CAP importations: Customs Warehousing (CW)

Goods entered into the CW regime are not liable for CAP charges or licensing until they are removed to free circulation.

When goods are removed from warehouse the quantity released to free circulation determines the need for a licence not the original quantity entered into warehouse, eg if the original quantity going into the CW is above the de minimis licensing level but the quantity removed to free circulation is below the de minimis, an import licence is not required.

When goods are warehoused for excise duty purposes only, with customs duty being paid at importation, any necessary licence must be presented at the time of importation.

Certificates of Origin etc, which are required for the goods, must also be submitted with the licence.