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Customs warehousing is a customs special procedure that allows importers to store goods while suspending duties and import VAT. »Ê¹ÚÌåÓýappy can then be declared to another customs procedure, re-exported or entered to the free circulation procedure where the duties and VAT become due.  

Customs warehouses are managed by authorised warehousekeepers who are approved and supervised by HMRC. Importers can choose to use existing public warehouses or request permission from HMRC to establish their own private customs warehouse at their own premises. »Ê¹ÚÌåÓýapp customs warehouse site is a defined location, which can be a whole building, part of a building, or a silo or storage tank.

Warehousekeepers and depositors must meet certain conditions and obligations set out by HMRC, for example, keeping accurate records and meeting certain standards and requirements in the treatment and storage of goods. 

»Ê¹ÚÌåÓýappre are two types of customs warehouses: 

• public customs warehouse â€� for businesses storing other people’s goods, also known as depositors 
• private customs warehouse â€� for businesses storing their own goods, where the warehousekeeper and depositor are the same person

»Ê¹ÚÌåÓýapp depositor is an entity established in the UK that places goods into customs warehouse, you can check if you’re established in the UK for customs . »Ê¹ÚÌåÓýappy are responsible for either: Â�

• declaring their goods into the procedure Â�
• arranging for an agent to submit the declaration 

More information on customs warehousing can be found at how to use a customs warehouse and managing your customs warehouse.

Imports to Northern Ireland are subject to the Union Customs Code. Information on special procedures in Northern Ireland can be found at .

For more information on moving goods between Northern Ireland and Great Britain (England, Scotland and Wales), read moving goods from a special procedure in one part of the UK to a special procedure in another part of the UK.