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 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.
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 the UK’s requirements for the holding and movement of excise goods in duty suspension within the UK and the EU.
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.
The VOA wants to help customers provide the right information when making a Check, and the following focuses on how to do this for factories, workshops and warehouses.
Requirements for excise goods held in duty suspension in a warehouse by an authorised warehousekeeper or registered consignor in the UK.
Don’t 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).