Commentary

V3.316 Special procedure—storage

Part V3 Supplies, acquisitions and imports

V3.316 Special procedure—storage

V3.316 Special procedure—storage1

Under a storage procedure, imported goods may be stored in the UK without being subject import duty or VAT. The relief is governed by T(CT)A 2018, Sch 2, Pt 2 and secondary legislation made thereunder2

A declaration of goods for 'a storage procedure' is a declaration that the goods are to be kept in premises approved by HMRC (a customs warehouse), or in a free zone (an area in the United Kingdom designated as a special area for customs purposes under CEMA 1979, s 100A) in accordance with requirements imposed on any person by or under regulations made by HMRC3.

HMRC may, by regulations, make provision imposing any other requirements on any person in relation to a storage procedure in respect of goods that are kept in approved premises or free zones, including what, or the extent to which, other activities may, or may not, be done in the premises or free zones (or elsewhere), and make any other provision that they consider appropriate for the purposes of import duty in relation to goods kept in free zones.

Eligibility and authorisation

The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018, SI 2018/1249, together with T(CT)A 2018 and various documents and notices issued under this legislation, are designed to broadly replicate the effect of Union Customs Code legislation in relation to storage and other procedures. They provide for the suspension or reduction of import duty and VAT that would otherwise be due when goods are brought into

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