VWRHS1010 - Introduction: Scope of this guidance

This guidance is aimed at HMRC staff and should not be relied upon by businesses in calculating their taxes and/or duties.

This guidance covers the VAT aspects of warehousing including:

• supplies of goods within a warehousing regime,
• removals from warehouse other than to home use,
• treatment of services associated with goods held within customs and tax warehouses,
• supplies of goods and services within fiscal warehouses.

Customs procedures are covered in V1-19 VATimports: Customs Procedures with Economic Impact, End-Use Relief and Free Zones.

The excise aspects of warehousing are in Public Notice 197 Excise goods: receipt into and removal from an excise warehouse of excise goods.