Bonded Warehouses

A customs warehouse is a secure space in which goods liable to import duty and VAT are stored. 

Customs duty and VAT payments on these items are deferred until the goods are sold or removed from the customs warehouse.  

Storing items this way has a number of benefits for sellers who import or sell goods that are liable to these charges. 

For this reason, suppliers of wine, food, tobacco and spirits are common users of customs warehouses.  

Those businesses supplying goods in, or removing them from a tax warehouse in an  EU member state, should be aware that the rules and procedures may be different to those that apply in the UK.  It is, therefore, advisable to consult the authorities in that member state if there are any doubts about legislation.