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Find out what you need to do and how to apply to operate a customs warehouse when importing to the UK.
Find out what you need to do when importing goods from outside the UK to a customs warehouse.
How to manage a customs warehouse, handle goods, process, repair and move goods.
Find out what records you need to keep as an excise warehousekeeper.
Find out the UK's requirements for the holding and movement of excise goods in duty suspension within the UK and the EU.
Find out how to apply to operate premises as an excise warehouse, how to renew or make changes to your approval and what happens if HMRC cancel your approval.
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.
Find out how to claim a preferential rate of duty from a preference agreement when your goods are put into a customs warehouse.
Find out about operations that can be carried out on alcohol goods received and stored in bulk in an excise warehouse.
Use form EX68 to apply for general storage and distribution warehousing.
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.
Find out how and when to register a warehouse that you use to store drinks liable to the Soft Drinks Industry Levy, to delay when the levy becomes due.
Find out how to account for VAT on goods entered into, supplied within and removed from fiscal warehouses.
Use form W1 to submit details of the alcohol and tobacco goods you have received, dispatched and currently store in your warehouse.
How to treat excise goods placed in a tax warehouse, supplied from a tax warehouse or removed from a tax warehouse for VAT purposes.
Guidance about completing a fire safety risk assessment for people responsible for factories and warehouses.
How to move, store and trade duty-suspended and duty-paid excise goods.
Use form EX69 to apply for a trade facility warehouse for alcohol and tobacco.
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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