Types of customs warehouses

Types of customs warehouses

EC legislation allows for 6 different types of customs warehouse, classified as A – F.

Types A, C, D and E are available in the UK.

AA public warehouse
CThe basic private warehouse
DAn alternative private warehouse, appropriate to traders who primarily import goods for free circulation. Any removals to free circulation must be made using the local clearance procedure (see section 9) using the rules of assessment established when the goods are entered to the warehousing procedure. The rules of assessment cover the nature, value and quantity of the goods


Location of the warehouse

Warehouse types A, C and D have their physical location defined and the same location cannot be authorised for more than one of these customs warehouse types. The defined location can include many sites (referred to as multi-sited) but the authorised location of the warehouse will be the storage site where the warehouse stock records are kept.

For type E authorisations, the goods may be stored at any notified storage site/facility belonging to the authorised trader. The authorised trader need not physically own the storage site and it can include the premises of a type A, C or D warehouse. However, the authorised trader must have control over the goods whilst they are stored at those sites and must have access to them at all times.

Multi-sited type A, C and D warehouses and type E authorisations cater for more than one storage location and movements between one such site and another is permitted without any official documentation. However, the warehouse stock records or system of accounting and record keeping must be capable of identifying the location of the goods at all times.

Another form of private warehouse in which a company and its commercial accounting and stock control systems are authorised rather than a defined location. The rules of assessment arrangement applicable in a type D warehouse can also apply if requested