Customs warehousing lets you store goods from outside the European Union without paying duty or VAT until they are released into free circulation, re-exported, or given another customs treatment. A customs warehouse requires an authorisation issued by the customs authority and ongoing stock records, and — unlike temporary storage, which is limited to 90 days — the storage period in a customs warehouse is not capped in advance. Choosing the right storage procedure affects a company's cash flow, since it defers the point at which customs duties fall due.
Contents
In brief — what you'll learn
- ✓ How to prepare the process and documents
- ✓ How the declaration and control process works
- ✓ How to maintain compliance and settlements
How to prepare the process and documents
Scope of responsibility of the parties
Minimum data set for the declaration
Comprehensive customs support on the Poland–UK route is provided by a UK customs agency.
How the declaration and control process works
Operational stages from notification to release
Most common risk points and how to limit them
How to maintain compliance and settlements
Record-keeping, corrections and evidence of due diligence
Record-keeping for customs documents should cover every stage of the procedure: from the initial classification of the goods, through any correction of the declaration, to confirmation of release. Evidence of due diligence — such as correspondence with the customs authorities, audit reports and copies of the declarations lodged — forms the basis of a defence against any allegations of irregularities. It's advisable to keep documentation for at least 4 years, in line with HMRC requirements.
Working with a customs agency and internal audit
Regular cooperation with a customs agency allows the accuracy of the goods classification and customs value to be checked on an ongoing basis. A quarterly internal audit should include a review of the declarations submitted, verification of the duty rates applied, and confirmation that the customs representative's authorisations are up to date. It's worth documenting the audit results as a report, which can serve as evidence of due diligence during an inspection.
Summary
In summary: when it comes to "new rules for customs warehousing", the key is to run the process according to current official guidance, with a clear division of responsibilities and documentation of every decision. This approach reduces delays, cuts the number of corrections and makes it easier to defend your records during an audit. If any requirement is unclear, check the current official guidance before submitting a declaration.
Legal basis and sources
If regulations or system notices are updated, check the current guidance on GOV.UK or with KAS before submitting a declaration.
Frequently asked questions
What are the new customs warehousing rules and who do they apply to?
The new customs warehousing rules govern the conditions for storing goods under a customs procedure in customs warehouses and temporary storage facilities. They apply to importers, exporters and customs representatives handling the movement of goods between the United Kingdom, Poland and the EU market.
What documents are required when placing goods under a customs warehousing declaration?
The minimum documentation includes a customs declaration with the correct tariff classification (CN/TARIC code), a commercial invoice, a transport document (CMR or AWB) and, for regulated goods, the relevant permits or phytosanitary certificates. The completeness of the documents should be checked before the vehicle is even brought in.
Who is liable for the accuracy of the data in the customs warehousing procedure?
Liability is shared between the importer, the exporter and the customs representative. The importer is responsible for the accuracy of the data on the goods and their customs value, the exporter for the correctness of the export documents, and the customs representative for the declaration's compliance with HMRC rules and the EU customs code.
How long should documentation relating to customs warehousing be kept?
Under HMRC requirements, customs documentation should be kept for a minimum of 4 years from the date the goods were released. This applies to all documents: customs declarations, commercial invoices, transport documents and correspondence with the customs authorities.
What are the most common mistakes in customs warehousing and how can you avoid them?
The most common mistakes are: a mismatch between the tariff code and the description of the goods, an incorrect customs value, missing required import permits, and inconsistencies between the commercial and transport documents. To avoid these, it's worth implementing an internal document-verification checklist before every declaration and relying only on official sources: HMRC Trade Info, TARIC and CIRCABC.
Related guides
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