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.

For more information about warehousing, please see Further guidance.

How to apply for an authorisation

You should make your application for warehousing electronically using the Customs Decision System (CDS).

Further information

If you require further information, contact the Authorisations and Reliefs Unit.

Customs warehousing and end use

This video explains how to get authorised for the customs warehousing and end use procedures. It highlights the different types of warehousing and identifies the cash flow benefits of the authorisations.