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How to manage a customs warehouse, handle goods, process, repair and move goods.
Find out what you need to do when importing goods from outside the UK to a customs warehouse.
Find out the UK's requirements for the holding and movement of excise goods in duty suspension within the UK and the EU.
Check if you can operate a facility and meet the conditions to store imported goods temporarily and find out how to apply.
Tertiary legislation about fiscal and tax warehousing.
Find out what you need to do and how to apply to operate a customs warehouse when importing to the UK.
How to treat excise goods placed in a tax warehouse, supplied from a tax warehouse or removed from a tax warehouse for VAT purposes.
Requirements for excise goods held in duty suspension in a warehouse by an authorised warehousekeeper, registered owner, duty representative or registered consignor in the UK.
Use form EX68 to apply for general storage and distribution warehousing.
Use form EX70 to apply for approval as a motor and heating fuels warehouse.
Use Alcohol and Tobacco Warehousing Declarations to send your excise warehousing returns and payment warrants to HMRC.
Putting your goods into temporary storage means you can delay the full customs declaration and payment of import VAT and duty for up to 90 days.
Find out what records you need to keep as an excise warehousekeeper.
Use form EX61 to apply to register as an excise warehousekeeper.
Use a customs comprehensive guarantee to cover Customs Duty, excise duty and import VAT when you regularly import goods or use common and Union transit.
Comply with good manufacturing practice (GMP) and good distribution practice (GDP), and prepare for an inspection.
Use form W1 to submit details of the alcohol and tobacco goods you have received, dispatched and currently store in your warehouse.
Find out what repairs or processing you can do to your goods in a customs warehouse without authorisation, this is known as usual forms of handling.
Register as an owner of duty suspended goods held in an excise warehouse or as a Freeport owner of excise goods held in a Freeport excise warehouse.
Don’t include personal or financial information like your National Insurance number or credit card details.
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