Removing your goods from a customs warehouse
1) Releasing goods to free circulation
When you place warehouse items into free circulation, you are ‘discharging’ or removing them from customs warehousing, and you will be responsible for any duty owing.
To remove the products or declare them to another procedure, you must file a customs declaration. You will receive an electronic notification with the entry number, and you may remove the products once you have completed your declaration.
Additionally, you can remove your products using simplified declarations. If a simplified declaration was used to enter the warehouse, it cannot be used to withdraw the goods.
2) Releasing goods to another customs procedure
No costs will apply if you transfer your products to another customs procedure, such as inbound processing or re-export them directly from the customs warehouse.
3) Moving goods to another customs warehouse
You can move commodities in the following ways:
- within a single authorisation where it covers multiple locations – for example, London and Birmingham
- between different authorisation holders
When transporting items between warehouses covered by the same authorisation, you will not be required to complete a declaration. You will still need to maintain track of the goods’ movement and placement.
When transporting products between various holders of authorisation, you must submit a declaration. Your permission letter will specify the modes of transport permitted.
4) Removing goods as a new finished product
When commodities are removed from a warehouse, they might be classified as individual objects or components of a finished product. The components must be presented in quantities sufficient to produce a specified quantity of finished products.
The goods must have components that are sufficiently advanced to possess the key characteristics of the entire product.
Where a finished product has both UK and non-UK components, the non-UK components must contribute significantly to the finished product’s fundamental character prior to the addition of the UK components.
5) Moving goods to duty-free stores, ships or aircraft
You can transfer commodities from customs warehousing to the following locations:
- Duty-free stores – for passengers on ships or aircrafts departing from the United Kingdom ships and aircraft stores
- For the crew of these vessels departing from the United Kingdom
This is accomplished through the use of commercial documents; a list of required documents will be included in your permission letter.
6) Retail sales in a customs warehouse
Retail sales are permitted in a customs warehouse solely for the following purposes:
- persons who travel outside the United Kingdom
- individuals covered by diplomatic and consular arrangements
- members of foreign organisations
- members of NATO forces
- remote and online clients, where goods are collected and shipped on demand