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Customs Warehousing (CW)

Looking to apply for a Customs Warehouse or want a Customs Agent experienced with submitting CW declarations?

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CW - Customs Warehousing

A Customs Warehouse can be used for a number of reasons, all of which can be found in the link at the bottom of the page, but the main reason is to defer payment of import VAT and/or Duty until your ready to import or re-export them. You must be authorised by HMRC to run a CW.


There are two types; Public and Private. Public is if you are storing other peoples goods and Private is if you are storing your own. 

Applying for a Customs Warehouse

Applications must be direct to HMRC. You must meet the following criteria before you apply:

  • be established in the UK

  • have an EORI number

  • be financially solvent

  • have a good compliance record in dealing with customs

  • prove you have a business need for the warehouse

  • be able or prepared to make declarations or employ an agent who is

  • be able to keep stock records and run the warehouse to health and safety standards

  • provide a guarantee if needed for Customs Duty and VAT unless you’re an Authorised Economic Operator (AEO) or can meet AEO conditions

​We at Cartwright CS LTD can assist you with your applications and guide you through the process. 

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Customs Warehousing - Import and Export Declarations

All movements of goods in and out of a CW must have a corresponding customs declaration. If you have a CW but don't action the declarations for yourselves (many don't) then we have the experience to assist you.  

We will follow your instructions for import or export of goods and supply you with the evidence you need to keep on record as per HMRC guidelines. Guidance is also available if you are unsure of the best course of action. 

Customs Warehousing Link

Full customs guidance can be found here on the HMRC website.

Contact us to discuss this further and let us know how we can assist you.  

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