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HMRC internal manual

Customs Authorisation and Approval

HM Revenue & Customs
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Transition Arrangements: Transition arrangements for Storage

Authorisations for Storage:

·        Customs Warehousing or

·        Free zone

that were granted under the Community Customs Code (Reg. No. 2913/92) may continue to be used to enter goods to the special procedure until the authorisation is reassessed.  At the point of reassessment the criteria and conditions stipulated in the Code will be required to be fulfilled. 

This reassessment must take place no later than 1 May 2019.


Entry of goods to a special procedure on or after 1 May 2016:

No new goods may be entered to a customs warehouse using Type D rules of assessment on or after 1 May 2016.

Type D warehousing authorisations may be used, to import goods to customs private warehousing arrangements, during the transition period until the warehousing authorisation is reassessed or 30 April 2019, whichever is earliest. 

Type D warehousing authorisation holders will be issued with an amended authorisation with a prefix of:

·       C (if it is currently only a type D authorisation) or

·       E (if it is currently a type E with type D rules of assessment). 

All entries to the warehouse made after 1 May 2016 must be made in accordance with the Code rules for a Private Warehouse, using the normal customs debt rules of assessment.


Discharge of a special procedure on or after 1 May 2016:

Goods entered to customs warehousing (type A, C or E) on or before 30 April 2016 but discharged on or after 1 May 2016 must be discharged under the Code rules:

Goods entered before 1 May 2016 to a type D customs warehouse may only be removed using the type D rules of assessment until 31 December 2018.


The following table details the specific types of operations which may be operated under a Community Customs Code (Reg. No. 2913/92) authorisation and those which may only be performed if a new Code authorisation is held. 

Only processes, premises or operations which are authorised on 1 May 2016 will be allowed to continue under the Community Customs Code (Reg. No. 2913/92).  Any new operations, premises or processes to be added will require full re-authorisation under the Code.




Type of Operation/ Benefits available after 1 May 2016 Available with a 2913/92 authorisation (CCC) Only applies to a 952/13 authorisation (UCC)
Retail sales remotely under customs warehousing N Y
Type D customs warehouse rules of assessment: the removal of goods entered to the warehouse prior to 1 May 2016 only YUntil 31 December 2018 N
Use of type E warehouses (based on a records only system)  Y Nall premises must be named on the approval
Goods under the customs warehousing or free zone procedures are stored in duty suspense arrangements Y Y
Union and non-Union goods may be stored in a free zone or customs warehouse Y Y
Approval to operate storage is dependent upon the provision of a guarantee to secure the potential debt N Y
Goods that require special storage facilities for example cold stores will only be approved if those facilities are suitable for the purpose of the importation Y Y
If you wish to temporarily remove goods from a customs warehouse prior approval will be required from the supervising office Y Y
You may process goods under IP or end use under conditions prescribed by the customs authorities within the customs warehouse premises as long as customs supervision is not adversely affected. N Y
Equivalence must be authorised in advance by HMRC Y Y
Enter goods to customs warehousing using EIDR and SDP without submitting a supplementary declaration Y Y
Move goods originally entered to customs warehousing (using SDP or a full customs declaration) into another special procedure without submitting a customs declaration N Y
Equivalence is not allowed for goods subject to Anti-Dumping Duty (ADD) N N

There are no high level criteria additions for Storage.