Customs Warehousing

Application Support

Customs Warehousing allows goods to be imported and moved to an approved facility under customs control. Import duty & VAT is only payable once the goods are removed from the customs warehouse facility. 

If you import and re-export goods, customs warehousing can also be used to avoid paying import tax unnecessarily. 


In order to operate a customs warehouse, you will need the following:

  • A CCG to cover the potential debt (the maximum amount of import tax that would be suspended at any time) 
  • A method of record keeping - this can range from a spreadsheet to an integrated duty management software solution 
  • Secure storage facilities, usually with CCTV and alarms as a minimum 


Customs warehouse applications are notoriously difficult to reach acceptance by HMRC. The application consists of a number of documents:

  • SP2 form (completed online) 
  • Customs warehouse questionnaire
  • Draft procedures 

How we can help

We can provide advice about the most appropriate management solutions available, the benefits of some of the various options available, such as CFSP and EIDR, and help you prepare and submit the application. 

Duty Management Services 

We recommend using a duty management provider who provide an integration with your existing WMS and ongoing management support. This reduces the initial investment cost and ensures ongoing compliance whilst you continue to  focus on your core business activities.