You need to be authorised by HMRC to set up and operate a customs warehouse. If you have, or intend to have, a computerised accounting system for controlling stocks and the movement of goods, you may wish to apply for Customs Freight Simplified Procedures (CFSP) to make your declarations. There is information about CFSP under the Customs link of our website.
Types of authorisation available
|UK||An application for a customs warehouse authorisation for use within the UK only.|
|Integrated||If you want to apply for a customs warehouse authorisation and an authorisation for another customs procedure with economic impact (such as IPR or End Use Relief).|
An integrated authorisation cannot apply if the goods concerned are not the same for each customs procedure indicated on the application form. This does not necessarily mean the procedures have to be applied to the same goods in sequence. They can be alternative procedures for the goods.
|Single||If you require a customs warehouse authorisation that involves the UK and another Member State, you must apply on the model application form. Single authorisations are only applicable for private warehouses.|
|Note: When applying for an integrated authorisation you should bear in mind that the period of authorisation relating to the other customs procedures will be valid for a specified period only. Declarations, whether normal or simplified, will still need to be made to move goods between the customs procedures on the same basis as if individual authorisations applied. |
Basic conditions for authorisation
If you wish to obtain authorisation from HMRC to operate a customs warehouse, we can assist you in all stages of the process.