Customs warehousing

Customs warehousing can benefit traders who import goods because it offers a storage facility that delays duty and/or import VAT payments until the goods leave the customs warehousing procedure or enter another customs procedure.

Customs warehouses are operated by warehouse-keepers, who must be authorised by HM Revenue & Customs (HMRC).

Further information is available in the following guides on GOV.UK

• Check if you can carry out simple repairs or process your goods in a customs warehouse
• Apply to operate a customs warehouse
• Managing your customs warehouse
• How to use a customs warehouse
• Using similar goods to replace customs special procedure goods