Customs procedures – overview of types of procedures available

By Tolley

The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • Customs procedures – overview of types of procedures available
  • Summary table

Summary table

The following summary table provides a brief overview of the different types of customs procedures available and a link to the relevant customs notices which may assist a business and / or its adviser to choose the most appropriate customs procedure. This table has been updated to reflect the changes that were implemented as a result of the introduction of the Union Customs Code (Regulation (EU) No 952/2013)  with effect from 1 May 2016.

Please see the Union Customs Code – overview and Union Customs Code – imports, exports and specific reliefs and procedures guidance notes for an overview of the changes that were introduced.

Customs ProcedureMore information
Fiscal warehousingThis is a regime where certain types of commodities that are already in 'free circulation' within the EU can be traded without the requirement to account for VAT. This regime would be beneficial for businesses who are not VAT registered in the UK, or required to be VAT registered in the UK, if this is the only business activity they undertake in the UK.
No output VAT will be due on the goods entering the fiscal warehouse or on any goods traded whilst in the warehouse. VAT will only become payable when the goods leave the fiscal warehouse regime.

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