Commentary

702/10/12 VAT—tax warehousing

Part V8 HMRC Notices
Part V8 HMRC Notices | Commentary

702/10/12 VAT—tax warehousing

Part V8 HMRC Notices | Commentary

702/10/12
VAT—tax warehousing

October 2012

This notice has been updated to reflect the legal status of the certificate reproduced at section 7.

1 Introduction and overview

1.1 What is this notice about?

This new notice gives information on the VAT treatment of goods entered into, supplied within, and removed from tax warehouses in the UK, together with the treatment of supplies of services associated with those goods.

Information on the VAT treatment of goods acquired from countries outside the European Community (EC) and removed to home use from customs warehouses and free zones can be found in Notice 702/9 “VAT: Imports Customs procedures with economic impact, End-Use Relief and Free Zones”.

1.2 VAT warehousing law

Article 155 of Directive 2006/112 gives member states the option of not charging VAT on supplies of goods and services whilst within warehousing regimes. The UK has implemented this option within VATA 1994 s 18.

1.3 What is a tax warehouse?

A tax warehouse is an authorised place where goods subject to Excise Duty are produced, processed, held, received or dispatched under duty suspension arrangements by an authorised warehousekeeper in the course of their business. They include—

  1.  

    —     excise warehouses

  2.  

    —     registered premises and stores

  3.  

    —     distilleries, and

  4.  

    —     refineries.

Note: If you are supplying goods in, or removing them from a tax warehouse in another member state, the rules and procedures may be different to those that apply in the UK. You should therefore consult the authorities in that member state if you are in any doubt.

1.4 Warehouse keeper's responsibilities

The warehouse keeper's responsibilities

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