188体育

You can use customs warehousing to delay duty and VAT. You鈥檒l only pay when your goods leave the warehouse and go into free circulation.

You will not need to pay duty and VAT if you either:

• re-export your goods
• move your goods to another customs procedure other than authorised use

You must be authorised to run a warehouse as a warehousekeeper.

You can also store goods in a customs warehouse as a depositor. The depositor, who must be established in the UK, is the person who either:听

• submits鈥痶he import declaration听
• arranges for an agent to submit the import declaration听

听Find out more about using a customs warehouse to delay your duty 鈥� check how to use a customs warehouse.

Using a customs warehouse

A customs warehouse can be used to store your goods:

• that are liable to Customs Duty, excise duties or import VAT
• where documents such as licences are not available when you import your goods
• originally imported to a special procedure and being warehoused before being re-exported
• on which duty is not due but import VAT is
• that have been released to free circulation
• now in free circulation, which are the subject of a claim under the Rejected Imports arrangements

You can process your goods in a customs warehouse but only certain types of processing are allowed. This is known as usual forms of handling. If you need processing that is not listed under the usual forms of handling, you should declare your goods to inward processing.

Types of customs warehouse

There are 2 types of customs warehouse.

Public customs warehouse

This is for businesses who want to store goods belonging to other people also known as depositors.

Private customs warehouse

This is for businesses who want to store their own goods. The warehouse authorisation holder and the depositor are the same person.

Who can apply

To be approved as a warehousekeeper, you鈥檒l need to:

• be established in the UK
• have an听EORI听苍耻尘产别谤
• be financially solvent
• have a good compliance record in dealing with customs
• prove you have a business need for the warehouse
• be able or prepared to make declarations or employ an agent who can do this for you
• be able to keep inventory听records and run the warehouse to health and safety standards
• provide a guarantee if needed for Customs Duty and VAT unless you鈥檙e an Authorised Economic Operator or can meet Authorised Economic Operator conditions

Before you apply

You鈥檒l need to provide the following information in your application:

• your EORI鈥痭耻尘产别谤听
• details of where your records are or will be held听
• the type of accounting system you use听
• how the goods will be received听
• the commodity codes (at least 6 digits) and descriptions of the goods you intend to store听
• any allowable processing you intend to carry out on the goods听
• where the goods will be declared to customs warehousing听
• how the goods will be identified in the warehouse听
• whether you鈥檒l be using simplified declaration procedures听
• details of your guarantee if needed听
• the address of the storage facilities听
• details of any anticipated losses in warehouse听
• details of any excise goods you intend to store听
• details of any special storage facilities you鈥檒l need if you store goods with specific requirements such as frozen goods or chemicals

How to apply

We recommend that you apply for an authorisation at least 2 months before you want to start using the warehouse. This will give us time to process your application. If we need more time to process your application we鈥檒l contact you. With your application, you must also provide:

• written procedures, that explain what happens to goods when they enter and leave the warehouse, listed in the order they happen
• inventory records with screenshots of your Warehouse Management System (WMS) or Duty Management System (DMS) 鈥斅��� include both if you use both
• site plans including address, dimensions of the perimeter, clearly marked entrances and fire exits, CCTV and security gates with the dimensions of a clearly marked customs area
• a list of signatories authorised to contact us to amend your application or authorisation, signed by a director or company secretary
• the list of customs procedure codes that you intend to use
• the list of commodity codes (at least 6 digits) with their plain language description
• a personnel chart
• your lease or rental agreement that confirms the address, lessor, lessee and minimum terms 鈥� if the warehouse premises is rented
• letters of intent from your customers with annual VAT and duty suspension figures for goods they intend to store in the warehouse, to show an economic need 鈥� for public warehouse applications
• your Health & Safety policy

UK only authorisation

To , you need to have a Government Gateway user ID and password. If you do not have a user ID, you can create one when you apply.

If you cannot do this online, you can use the .

Authorisations covering both Northern Ireland and the EU

You can apply for a single authorisation to cover goods you store in both Northern Ireland and the EU.

You need to request this by emailing [email protected] with your:

• name
• contact email address
• address of your Northern Ireland operation
• EORI number starting XI

We鈥檒l reply within 5 days and provide a link to the EU Trader Portal where you can access the application form.

If you only store your goods in Northern Ireland you should apply for a UK only authorisation.

After you鈥檝e applied

We may need to contact you after you apply. This could be to request additional information or to organise a site visit.

If any of your contact details change (for example, your address or telephone number) you must let us know by email or by writing to the address on the acknowledgement letter we sent you.

We may delay or refuse your application if you do not provide all the information we need to complete it.

After we鈥檝e considered your application, we鈥檒l send you a letter telling you if we鈥檝e approved your application or not. If you do not get approval, the letter explains the reasons why and tells you about the review and appeals procedure.

After you鈥檝e been authorised

When we authorise you, you鈥檒l get a letter that sets out the authorisation conditions.

Conditions include things like:

• paying Customs Duty and other charges
• keeping detailed records

You鈥檒l be responsible for:听

• security and control of the goods, including keeping stock records and accounting for shortages听
• co-operating with us as supervisors of your authorisation听
• allowing us access to the warehouse premises, your records and the goods at any reasonable time

You can keep your goods in a warehouse for an unlimited time after we authorise you. We can tell you to move them out, if we think they might be a threat to humans, animals, plant health or the environment.

You can find out more about either:听

• operating your warehouse听
• what you need to do as a鈥痙epositor in a public or private warehouse 鈥� check how to use a customs warehouse听

How to cancel or amend your authorisation

You can cancel or amend your authorisation by writing to the address on your authorisation letter. You should also tell us if there has been a change to your business which may affect your authorisation such as:

• changing your trading name or your trading address
• if the owner of the business changes