Authorisations to operate a Customs warehouse


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

TypeExplanation
UKAn application for a customs warehouse authorisation for use within the UK only. 
IntegratedIf 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.
SingleIf 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

Before HMRC can authorise a new customs warehouse they must be satisfied that:
1the applicant is established in the European Community
2the warehouse is intended to be used primarily for the storage of goods
3there is a genuine economic need for such facilities, either sufficient potential trade for a public warehouse to be viable or sufficient benefits to the applicant for a private warehouse (such as the amount of re-exports, customs duty suspended)
4the applicant is able to comply with the conditions of authorisation; and
5HMRC have sufficient resources to oversee the setting up of the customs warehouse and also to carry out the necessary checks on the warehousekeeper’s control systems and records and on the goods stored.

If you wish to obtain authorisation from HMRC to operate a customs warehouse, we can assist you in all stages of the process.


RKG Consulting provides tax, immigration and accounting solutions. Our principal adviser is a "Chartered Tax Adviser" and is also an OISC-licensed immigration practitioner. We can provide a seamless service incorporating both tax and immigration solutions. If you have any queries, please feel free to contact us by telephone: +44 77 66 828 851
Contact us by email: rganguly@rkgconsulting.com or use the form below.

Contact Us