Commentary

V17.135 Non-customs warehousing activities carried on in and from a customs warehouse

Part V17 Customs duties

V17.135 Non-customs warehousing activities carried on in and from a customs warehouse

V17.135 Non-customs warehousing activities carried on in and from a customs warehouse

Permitted activities

Where an economic need exists and customs supervision1 is not adversely affected thereby, the customs authorities may allow the following activities to be carried on in a customs warehouse. The goods in question are not regarded as being under the customs warehousing procedure2:

  1.  

    •     the storage of domestic goods

  2.  

    •     the processing of chargeable goods under the inward processing or end-use procedures

The customs authorities may, however, require such goods to be entered3 in the stock records4.

On the other hand, generally, retail sales cannot take place in

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial