The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
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:
Businesses are still required to comply with the
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