VWRHS1010 - 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.

V1-19 Manual Imports: Customs procedures with economic impact, end-use and relief & free zones has been replaced by customs-special-procedures

The excise aspects of warehousing are in Public Notice 197 Excise goods: receipt into and removal from an excise warehouse of excise goods.