Customs warehousing - obtaining authorisation

By Tolley
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The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • Customs warehousing - obtaining authorisation
  • Authorisation types
  • Requirements
  • Refusals, changes and amendments

2913/92/EEC ; 2454/93/EEC ; De Voil Indirect Tax Service V17.134; V3.138; V3.331; V3.332; V3.371; V3.372; V5.141, V5.141A.(subscription sensitive); GACV31250; VWRHS1030 (types of warehouse); Notice 232 Customs Warehousing (LNB News 02/02/2007 75)

Please note that the procedure outlined below ceased to be applicable when the Union Customs Code was introduced on the 1 May 2016. Please see the Union Customs Code - Customs Special Procedures - authorisation and other guidance notes in the Union Customs Code subtopic for more information on the current rules.

This guidance note provides an overview of the types of authorisation that are available and the procedure that needs to be followed in order to be authorised to operate a customs warehouse. This note should be read in conjunction with the Customs warehousing - introduction, Customs warehousing - storing goods, and Customs warehousing - transfers and disposals guidance notes.

Authorisation types

The following three types of authorisation are available:

UK

Where the business only wants to be authorised for a Customs warehouse (in the UK) and not combine it with any other Customs procedures, the application is made on form C1410. A blank form can be found in Customs warehousing - form C1410.

UK integrated

This authorisation should be used by businesses wishing to use customs warehousing in conjunction with another customs procedure with an economic impact (CPEI), such as inward processing relief, using one application form. If customs warehousing is the predominant customs procedure being used, then businesses need to complete and submit application form C1410 in order to apply for authorisation. A blank form can be found in the Customs warehousing - form C1410.

The VAT and Customs helpline should be contacted on 0300 200 3700 and they will tell the business on where to send the completed application.

It should be noted that

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