Entry into Customs Warehouse (H2) — Import Declaration Use-Case

This is a detailed guide on how to complete an Entry into Customs Warehouse declaration on Customs Declarations UK using HMRC sample data. The sample values shown are illustrative only; actual scenarios and entries will vary by company, consignment, authorisations, and contracts. Always apply your own approvals, warehouse identifiers, valuation data, and documentary evidence when lodging a live declaration.

1) Purpose and Scope

H2 — Special procedure: storage (customs warehousing) is used to place non-UK goods under customs control in a UK customs warehouse. It is not a final import; goods remain controlled until a subsequent declaration (e.g., release to free circulation, re-export, or transfer to another special procedure).

Key Entries

• Declaration category: H2 (Special procedure: storage — customs warehousing)
• Intended outcome: Goods admitted to customs warehousing regime; no free-circulation release at this stage.

2) Prerequisites and Authorisations

Before initiating H2, the declarant must hold relevant HMRC approvals and ensure they are recorded and current. In a typical private warehouse scenario, this includes CWP (Customs Warehouse—Private) with its C517 authorisation reference, and a CGU (Customs Comprehensive Guarantee) or an agreed guarantee arrangement.

Entries

• Authorisations on file:
  • CWP (Customs Warehouse—Private)
  • C517 (document/reference linked to CWP approval)
  • CGU (as applicable to your operation)
• Guarantee: Use your live guarantee details or, where HMRC permits in training/samples, “Guarantee not required (Type 0)”.

3) Core Declaration Parameters

Accurate core parameters ensure HMRC recognises the special procedure and the controlling warehouse.

Entries

• Declaration category: H2
• Government procedure (Current): 7100 (Entry to customs warehouse)
• Previous procedure: 000 (no previous procedure)
• Nature of transaction: 99 — Other (use the code appropriate to your commercial situation)
• Warehouse details:
  • Warehouse type: U (Private customs warehouse)
  • Warehouse identifier: Your approved ID (e.g., 2109328GB in HMRC samples)

4) Parties

The H2 entry focuses on the UK admission into warehouse. Record the importer and declarant/representative correctly. Exporter details may not be required in this specific warehouse-entry use-case.

Entries

• Importer/Consignee: Your UK importer details/EORI
• Declarant/Representative: Your EORI/capacity (direct/indirect representation as applicable)
• Exporter/Seller: Not required in this sample configuration for H2 entry into warehouse (confirm your scenario).

5) Goods, Commodities, and Valuation

Each commodity line must reflect the goods as presented to customs: correct tariff code, commercial description, quantities, masses, packaging, origin/export country, and any preference regime. Valuation inputs must be consistent with documentary evidence.

Entries (per item)

• Commodity code: Correct 10-digit code
• Commercial description: Clear and specific
• Country of origin and export country
• Preference regime: Only if supported by evidence (e.g., statement on origin)
• Packages: Number, type (e.g., BX), and marks (e.g., “As Addressed” where appropriate)
• Masses: Net and gross
• Valuation: Method/indicators, currency value(s), adjustments as applicable

6) Transport, Location, and Supervision

Movement characteristics, goods location, and supervising office define how the consignment is controlled at the border and within the UK.

Entries

• Mode of transport at border: e.g., 6 (Ro-Ro) for roll-on/roll-off
• Containerised: Yes/No (as applicable)
• Location of goods: Valid GVM/inventory location code (e.g., Dover)
• Country of destination: GB
• Supervising customs office: Office competent for the warehouse (e.g., Dover)
• GVMS reference / AI code: Haulier/company name and/or EORI as required by your corridor

7) References and Identifiers

Correct referencing enables traceability and customs control throughout the warehousing period.

Entries

• DUCR: Declarant’s Unique Consignment Reference (generate and record)
• LRN / Client reference: Your internal reference
• Supporting documents: Link authorisations (e.g., C517), commercial invoice(s), transport docs, and any preference/origin statements

8) Warehouse Identification

The warehouse entry is the defining element in H2. Ensure the type and identifier correspond to the HMRC approval under which the goods will be stored.

Entries

• Warehouse type: U — Private
• Warehouse identifier: Your approved ID (e.g., 2109328GB in samples)

9) Guarantees and Authorisations on the Declaration

The declaration must explicitly reference the guarantee arrangement and the authorisations that permit warehousing.

Entries

• Guarantee:
  • Type and reference reflecting your live guarantee account, or Type 0 (Guarantee not required) where permitted in training/sample data
• Authorisations applied on declaration:
  • CGU
  • CWP (with C517 linked in your authorisations record)

10) Validate, Submit, and Receive MRN

A final review should confirm the special procedure, warehouse details, and authorisations. Upon submission, HMRC responses will issue acknowledgements and, when accepted, the MRN.

Checks before submission

• H2 category confirmed
• Procedure 7100 / Previous 000 / Nature of transaction appropriate
• Warehouse Type U + Warehouse ID correct
• DUCR present
• Guarantee and Authorisations (CGU, CWP with C517) referenced
• Commodity, valuation, transport, and location complete

11) Good Practice Notes

Accurate documents and consistent data reduce delays and post-entry queries.

Practices

• Ensure tariff classification is supported by product literature/spec sheets.
• Keep valuation consistent with contractual terms (Incoterms, charges, assists).
• Retain origin/preference documents where used; do not apply preference without evidence.
• Confirm the warehouse approval is valid for the goods and storage period.
• Maintain records to support later removal from warehouse (e.g., H1 release to free circulation, re-export, or transfer).

Sample Data Disclosure

This guide uses HMRC sample data purely for demonstration. It does not constitute legal or operational advice. Your live entries must reflect your company’s approvals, warehouse identifiers, valuation methods, commercial documents, and current HMRC rules.

Related Materials

• A short explainer video can be provided alongside this article for additional illustration of the same H2 use-case (using HMRC sample data).

Appendix: Typical Sample Field Set

• Category: H2
• Procedure: 7100 | Previous: 000 | Nature of transaction: 99
• Warehouse: Type U | Identifier (e.g., 2109328GB)
• Authorisations: CWP (with C517), CGU
• Guarantee: Type 0 (sample) or your live guarantee ref
• Transport: Mode at border (e.g., 6), Location (GVM), Supervising office (e.g., Dover), GVMS AI code
• References: DUCR, LRN/Client ref

Items: Tariff code, description, origin/export country, preference (if justified), packages (qty/type/marks), net/gross mass, valuation details

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