- There are two types of customs warehouses: public and private
- To declare goods in or out of a customs warehouse, you need to make a full import or export declaration or use a simplified declaration procedure
- When placing goods in a customs warehouse, you must ensure they are sent directly to the approved warehouse within 5 working days
- When removing goods from a customs warehouse, you may need to pay duty if releasing them to free circulation
- No charges will be due if moving goods to another customs procedure or re-exporting them directly from the warehouse
Source: gov.uk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.