Customs Warehouse

A Customs Warehouse is a customs-approved facility where imported goods can be stored under customs control without paying import duties or VAT until they are released into free circulation or placed under another customs procedure. Goods can be held in a customs warehouse for an extended period, allowing businesses to delay payment of duties and taxes, improve cash flow, and manage stock more efficiently. While in the warehouse, goods may also undergo certain permitted activities, such as sorting, repackaging, or labelling, provided they do not change the essential nature of the goods. When goods are removed from the warehouse for use in the domestic market, the relevant duties and VAT become payable. Alternatively, goods can be re-exported without incurring UK import charges.

Use of a customs warehouse requires authorisation from HMRC, and strict record-keeping and inventory controls must be maintained. 

Watch our video to find out how customs warehousing works and how it can help businesses manage duties, VAT and stock more efficiently.