Introduction: Scope of this guidance
This guidance is aimed at HMRC staff and should not be relied upon by businesses in calculating their taxes and/or duties.
This guidance covers the VAT aspects of warehousing including:
- supplies of goods within a warehousing regime,
- removals from warehouse other than to home use,
- treatment of services associated with goods held within customs and tax warehouses,
- supplies of goods and services within fiscal warehouses.
Customs procedures are covered in V1-19 VAT imports: Customs Procedures with Economic Impact, End-Use Relief and Free Zones.
The excise aspects of warehousing are in Public Notice 197 Excise goods: receipt into and removal from an excise warehouse of excise goods.