Customs warehousing - transfers and disposals

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 - transfers and disposals
  • Transferring goods
  • Procedures
  • Transferring goods to other EU countries
  • Discharging goods
  • Duty free stores
  • Removing the goods from the UK
  • Temporary removal

2454/93/EEC ; 2913/92/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 main rules regarding the transfer or disposal of goods held in a customs warehouse. This note should be read in conjunction with the Customs warehousing – introduction, Customs warehousing – obtaining authorisation and Customs warehousing – storing goods guidance notes.

Transferring goods

The term ‘transfer’ covers the movement of goods within the same authorisation or the movement of goods between two customs warehousing authorisation holders, providing the customs warehouse receiving the goods is also authorised.

If the business wishes to use any method, with the exception of the full declaration procedure to transfer the goods, it must have authorisation. Businesses using the full declaration procedure are automatically granted permission to use the 3 copy SAD procedure to transfer the goods (see below).

The following options can be used by a business transferring goods:

  • Community Transit - see the Community Transit Manuals guidance note
  • full declaration procedure
  • 3 copy SAD
  • 2 copy SAD
  • commercial documentation

Goods can be transferred between UK premises / storage facilities that are covered by the same customs warehouse authorisation and there is no requirement to notify HMRC of the movement. Any documentation that accompanies the goods must

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