Commentary

V17.134 Customs warehousing

Part V17 Customs duties

V17.134 Customs warehousing

V17.134 Customs warehousing

'Customs warehouse' means any place approved by and under the supervision of HMRC1 where goods may be stored under specified conditions2. A customs warehouse may be either a public warehouse (Type R) or a private warehouse3 (Type U). 'Public warehouse' means a customs warehouse available for use by any person for the warehousing of goods4; and 'private warehouse' means a customs warehouse reserved for the warehousing of goods by the holder of the authorisation procedure5. The holder of the authorisation procedure is the person authorised to operate the customs warehouse6.

The customs warehousing procedure allows the storage in a customs warehouse of:

  1.  

    (1)     chargeable goods7, without such goods being subject to import duties or commercial policy measures8, and

  2.  

    (2)     domestic goods9, in accordance with UK legislation governing specific fields, or in order to benefit from a decision granting repayment or remission of import duty10.

This includes

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