Commentary

V3.138 Tax point—goods subject to warehousing regimes

Part V3 Supplies, acquisitions and imports

V3.138 Tax point—goods subject to warehousing regimes

V3.138 Tax point—goods subject to warehousing regimes

Goods subject to a warehousing regime

A 'warehouse' is any warehouse where goods may be stored in any EU member state1 without payment of any one or more of2:

  1.  

    •     EU customs duty

  2.  

    •     any EU agricultural levy

  3.  

    •     VAT on the importation of the goods into any EU member state

  4.  

    •     any duty of excise3, and

  5.  

    •     any duty which is equivalent to a duty of excise in another EU member state

Goods are said to be 'subject to a warehousing regime' if they are being kept in a warehouse or are being transported between warehouses (whether in the same or different EU member states) without payment of any duty, levy or tax in an EU member state4.

Goods which are not 'dutiable goods'

As a general rule, where 'the material time' (see V3.176, but broadly this means the tax point for VAT purposes) for a supply of goods which are subject to a warehousing regime is before the duty

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