manual Reino Unido
Customs (bonded) warehouse and VAT warehouse in UK
UK has different customs warehouses, however, there is no specific VAT warehouse for goods that have already cleared customs (T2 products).
The following customs warehouses exist in UK:
- Customs and Excise warehouse: It suspends all taxes, levies and duties on T1 and T2 goods within this warehouse.
- Excise warehouse: Only T2 goods (in free EU circulation) subject to excise duties such as alcohol, tobacco or certain minerals can benefit from this regime.
- Customs warehouse: Applicable to T1 goods only excluding goods subject to excise duties. These goods should also be subject to customs duties.
- Fiscal warehouse: Only certain goods are allowed in fiscal warehouses. Retail goods are not allowed.