Customs warehouse: goods that can/cannot be stored

Goods that can be stored in a customs warehouse

The following goods can be stored in a customs warehouse:

  • non-Community goods liable to customs duties and/or VAT (whether or not eligible for preference)
  • non-Community goods for which necessary supporting documents (such as DoTI licence) are not available at the time of import
  • non-Community goods imported to another suspensive regime (such as IPR or TI) warehoused for export from the Community
  • non-Community PCC products
  • non-Community goods that are not subject to a full rate of customs duty in the tariff, but are liable to import VAT
  • Community produced goods or non-Community goods released to free circulation, eligible for CAP refunds on export. These goods should be warehoused in a specially approved warehouse under the CAP pre-financing arrangements and
  • non-Community goods in free circulation that are subject to a claim under the Rejected Imports arrangements.

Goods that cannot be stored in a customs warehouse

The following goods may not be stored in a customs warehouse:

  • meat, meat products and other goods subject to the Veterinary Checks regime unless the required import licence and/or health certificate have been presented and veterinary checks have been completed at the frontier
  • most other non-Community goods subject to prohibitions or restrictions applicable at the EC frontier unless necessary supporting documents (such as import licences, permits or other supporting documents) have been presented and
  • goods liable to excise duties unless the warehouse is additionally authorised as an excise warehouse or the excise duty is paid before the entry is made for customs warehousing.

Please contact RKG Consulting for further information regarding whether your type of goods may be stored in a UK customs warehouse.