Commentary

V3.176 Place of supply of goods—special rule—goods subject to warehousing regimes

Part V3 Supplies, acquisitions and imports

V3.176 Place of supply of goods—special rule—goods subject to warehousing regimes

V3.176 Place of supply of goods—special rule—goods subject to warehousing regimes

This paragraph looks at the place of supply of goods which are subject to warehousing regimes.

For an overview of the place of supply of goods generally, see V3.170.

Note that this paragraph does not cover the rules insofar as they apply in respect of movements of goods which involve Northern Ireland after IP completion day. For such movements, see V3.360.

Place of supply of goods subject to a warehousing regime (from IP completion day)

When goods are subject to a warehousing regime (from IP completion day)

From IP completion day (11pm on 31 December 2020) goods are said to be 'subject to a warehousing regime' if they are kept in a warehouse or are being transported between warehouses without payment of any duty, levy or VAT1.

A 'warehouse' for this purpose is any warehouse where goods may be stored in the UK without payment of any one or more of the following2:

  1.  

    •     import duty

  2.  

    •     any EU agricultural levy

  3.  

    •     VAT on the importation of the goods

  4.  

    •     any duty of excise

Place of supply provisions applying to warehoused goods (from IP completion day)

The place of supply rules described in V3.171–V3.174 do not apply3 to the supply of goods which are subject to a warehousing regime where the 'material time' is before the 'duty point' (see below for the legislative meanings of these terms4).

Different rules are prescribed in relation to:

  1.  

    •     goods removed from outside the UK

  2.  

    •     'dutiable goods' produced

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