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Find out how to manage a customs warehouse, handle goods, and process, repair and move goods.
Find out how to account for VAT on goods entered into, supplied within and removed from fiscal warehouses.
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.
How to treat excise goods placed in a tax warehouse, supplied from a tax warehouse or removed from a tax warehouse for VAT purposes.
Find out what you need to do and how to apply to operate a customs warehouse when importing to the UK.
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.
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.
Check if you can operate a facility and meet the conditions to store imported goods temporarily and find out how to apply.
Find out how to link your temporary storage facility to Customs Handling of Import and Export Freight (CHIEF) or the Customs Declaration Service using a Community Systems Provider.
Guidance for industry on flexible approaches we are taking on good distribution practices.
Find out about checks you need to carry out before accepting goods into your excise warehouse and your obligations when receiving cash payments for duty-suspended sales of alcohol products.
Find out more about getting authorised consignor or consignee status to start or end transit movements at your own premises.
Tertiary legislation about fiscal and tax warehousing.
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.
The S2 waste exemption allows you to store specific waste at a secure intermediate site, separate to where the waste was produced, before transportation to another site for recovery.
How to move, store and trade duty-suspended and duty-paid excise goods.
Find out about the requirements and obligations for warehousekeepers of motor and heating fuels in the UK.
Use form C209 to declare surplus aircraft stores for landing and entry to warehousing.
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