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This customs technical handbook explains what customs warehousing is, which goods are eligible and the technical requirements for using the customs warehousing procedure.

• Introduction

  Details on what types of customs warehousing and how they are managed.

• Using a customs warehouse

  Details how to use, operate and deposit goods in a customs warehouse.

• Applying to be approved as a warehousekeeper

  Information on how to apply and become a warehousekeeper.

• Receiving goods into a customs warehouse

  Information about what goods can be stored in a customs warehouse and what to do if there are issues when receiving goods into a customs warehouse.

• Using simplified procedures

  How to use simplified procedures when importing or exporting.

• Discharge of the customs warehousing procedure

  What to do when goods are entered to another customs procedure or destroyed.

• Removals for export or re-export

  How to remove goods from the customs warehousing procedure to export from the UK.

• Usual forms of handling (UFH), other processing and records

  Using usual forms of handling (UFH) with goods under the customs warehouse procedure.

• Duty management and closing stock balance systems

  How to use duty management and closing stock balance systems to support your commercial stock records.

• Losses in warehouse

  What to do if your goods are destroyed or irretrievably lost when in the customs warehouse procedure.

• Co-storage

  How to use a customs warehouse to store goods which are outside the customs warehouse procedure.

• Common storage

  What to do when it is impossible to identify at all times the Customs Duty status of goods in a warehouse.

• Destruction

  How to destroy goods held under customs warehousing procedure.

• Temporary removals

  How to temporarily remove goods from a customs warehouse.

• Sampling and testing

  When sampling of testing of goods held under customs warehousing procedure is permitted, and how to apply for authorisation to take a sample.