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HMRC internal manual

VAT Supplies in Warehouse and Fiscal Warehousing

Introduction: Types of warehouse

The following is a definition of each type of warehouse.

Customs warehouse There are several different types of customs warehouse - types A, C, D and E, as defined in Notice 232 Customs warehousing - see also Notice 702/9  VAT Import Customs Procedures.
   
Tax warehouse A tax warehouse is an authorised place where goods subject to excise duty are produced, processed, held, received or despatched under duty suspension arrangements by an authorised warehousekeeper in the course of the warehousekeeper’s business. They include excise warehouses, registered premises and stores, distilleries and refineries.
Fiscal warehouse A fiscal warehouse is a regime where specified EC goods in free circulation can be traded VAT-free, subject to certain conditions - see Notice 702/8 Fiscal warehousing.