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HMRC internal manual

VAT Supplies in Warehouse and Fiscal Warehousing

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.