We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Find out what you need to do when importing goods from outside the UK to a customs warehouse.
Find out how to manage a customs warehouse, handle goods, and process, repair and move goods.
Residential Property Tribunal Decision of Judge J. Oxlade and Mr M.C. Taylor on Date 22 October 2019
How to apply to operate premises as an excise warehouse and when to report changes to HMRC.
Find out how to account for VAT on goods entered into, supplied within and removed from fiscal warehouses.
Find out why you need to get a premises guarantee and how to get one.
How to treat excise goods placed in a tax warehouse, supplied from a tax warehouse or removed from a tax warehouse for VAT purposes.
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
Do not include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).