Customs warehousing - storing goods

By Tolley

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

  • Customs warehousing - storing goods
  • Options
  • Restricted and licensed products
  • Declaring the goods
  • Declaration procedures
  • Amending / invalidating an import declaration
  • Types of storage

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; 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 procedure that should be used when placing goods in a customs warehouse. This note should be read in conjunction with the Customs warehousing - introduction, Customs warehousing - obtaining authorisation and Customs warehousing - transfers and disposals guidance notes.


Goods can be declared to customs warehousing using any of the following:

  • imported directly into the customs warehouse (includes imports from the Community Transit regime, for example, by either making a full declaration or using CFSP
  • transferred when goods have finished being processed under IPR by either making a full declaration or using CFSP - see the Inward Processing Relief (IPR) overview guidance note
  • after a claim has been made for remission or repayment of import duty that has been allowed in respect of rejected imports - see the Rejected Imports guidance note
  • after goods were imported using Temporary Admission (TA) - see the Temporary admission - overview guidance note
  • after goods have been imported using PCC and they have not been processed and remain in their original unaltered state - see the Processing under Customs Control (PCC) guidance note
Restricted and licensed products

Businesses are still required to comply with the

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