The customs warehousing procedure allows traders to store non-European Union (EU) goods without payment of customs charges or Valued-Added Tax (VAT). Normal rules regarding import or export prohibitions or restrictions continue to apply to goods in a warehouse.
To find out more about warehousing see the Warehousing Manual.
How to apply for an authorisation
You should make your application for warehousing electronically using the Customs Decision System (CDS).
If you require further information, contact the Authorisations and Reliefs Unit.