Responsibilities of a warehousekeeper
If you are authorised to operate a customs warehouse, you are responsible for:
- the security and proper control of the warehoused goods, including maintaining stock records for those goods throughout the customs warehousing procedure and accounting for any shortage
- ensuring that the conditions of your customs warehouse authorisation and all HMRC obligations are met
- fully co-operating with HMRC in their supervision of your authorisation and
- allowing HMRC access to the warehouse premises, your warehouse records and to the warehouse goods at all reasonable times.
Responsibilities of a depositor
If you are the person who placed the goods under the customs warehousing procedure – a depositor in a public warehouse or a private warehousekeeper – you are bound by the declaration placing the goods under the procedure. You must ensure that:
- the goods are sent directly to the warehouse shown on the declaration and
- that the customs warehousing procedure is discharged by declaration of the goods to another customs approved treatment or use.
If you are using a public warehouse, you are responsible for providing the warehousekeeper with all the necessary details of the declaration that entered the goods to the customs warehousing procedure to enable the warehouse stock records to be updated (such as the quantity and a description of the goods).
Please contact RKG Consulting if you need further information regarding your responsibilities as a warehousekeeper or depositor.