Entering Goods into Customs Warehousing

24 May 2013

HMRC released the following statement concerning entry of goods in to customs warehousing:

‘Moving goods to a customs warehouse from the frontier

Paragraph 3.23 of Notice 232 outlines the requirement for goods entered to customs warehousing at the frontier to move from the port of entry to the EU to the customs warehouse within 5 days. This requirement has been challenged on a number of occasions. ECSM have now received confirmation from the EU Commission that 5 days is an absolute maximum period that should be permitted to move the goods. If a business cannot comply with the 5 day rule the goods should be entered to temporary storage and only entered to customs warehousing when the goods can be moved to the warehouse within 5 days.’

If you are operating a customs warehouse and the above 5 day rule is likely to cause you issues then please contact us to discuss.

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