Customs warehousing - introduction

Customs warehousing - introduction

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

  • Customs warehousing - introduction
  • What is customs warehousing
  • Goods that can be stored in a customs warehouse
  • Selling goods in a customs warehouse
  • Security
  • Samples
  • Books and records
  • Handling operations (‘Usual Forms of Handling’ - UFOH)
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance