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How to unlock the benefits of a Customs Warehouse

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Watch The ins and outs of inward processing

Resources

Webinar Slides

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Video: How Customs Bonded Warehouses Work

With end-to-end automation and process optimisation, you can reduce your administrative and duty costs by more than 90%, plus gain visibility into all your customs data.

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White paper: Save costs while storing your goods with Customs Warehousing

Discover how you can benefit from reduced duty savings with a Customs or Bonded Warehouse

 

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Customer Story: Honda

Due to changes in the supply chain and the UK’s exit from the EU, increased duty costs threatened the competitiveness of a new worldwide car model, and new Special Procedures authorisations were required...

 

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e-book: 5 Ways You Can Save on Import Duty

Understand the significant economic benefits for companies using Customs Special Procedures

 

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White paper: Special Procedures: Your Insider Guide

Manage the complexities of Special Procedures to facilitate trade and save on duty costs of imported goods.

 

Download

Webinar Slides

View slides

Video: How Customs Bonded Warehouses Work

With end-to-end automation and process optimisation, you can reduce your administrative and duty costs by more than 90%, plus gain visibility into all your customs data.

Watch here

White paper: Save costs while storing your goods with Customs Warehousing

Discover how you can benefit from reduced duty savings with a Customs or Bonded Warehouse

 

Download

Customer Story: Honda

Due to changes in the supply chain and the UK’s exit from the EU, increased duty costs threatened the competitiveness of a new worldwide car model, and new Special Procedures authorisations were required...

 

Read more

e-book: 5 Ways You Can Save on Import Duty

Understand the significant economic benefits for companies using Customs Special Procedures

 

Download

White paper: Special Procedures: Your Insider Guide

Manage the complexities of Special Procedures to facilitate trade and save on duty costs of imported goods.

 

Download

Frequently asked questions

All your questions answered by our speakers and C4T experts!

How does it work in the warehouse? Do I need to physically separate bonded goods from free goods?

You don’t. In CAS, you can set up storage locations in your organisational structure, that are either physical and/or virtual locations to manage your stock. Based on these storage locations, you can identify the stock levels and define write off rules.  

How long does it take to request a customs warehouse authorisation?

In the UK, HMRC has between 60 and 90 working days to approve the authorisation. In the EU, the customs authorities have 30 days to evaluate if the application that was submitted corresponds to the requirements and an additional 90 days to review and approve the application and do an on-site audit. 

How long can goods be stored in a customs warehouse?

Indefinitely. There is no time limitation as to how long goods can be stored in a customs warehouse 

What are the requirements when a large consignment arrives but at a later date only a small portion of that consignment needs to be released?

At import, the consignment will be put in your customs warehouse, and the stock will be maintained there until you discharge it from the customs warehouse procedure. You can discharge the full quantity of goods all at once, or in different smaller consignments over time. As stock administration is managed in CAS, you get an overview of the remaining stock levels at all times. 

Is it possible to move goods from the customs warehouse located in one EU country to a customs warehouse located in another EU country?

With CAS, you can transfer stock from one customs warehouse to the other by discharging the goods from the procedure in one EU country and entering them in the customs warehouse procedure in the other EU country. 

Is it compulsory to manage customs clearance in-house or can this be outsourced?

You can outsource the management of your customs warehouse administration to brokers and other parties or choose to do it yourself and keep the control. Keep in mind to weigh off the advantages and disadvantages of both options 

How would applying for customs warehousing be impacted if you import goods under one EORI but export the goods under a different EORI?

It’s possible to have a sale in the warehouse and when there is a sale while the goods are still in the warehouse then another party with another EORI number can be putting the goods into free circulation. It would be the new owner of the goods who does that. 

If I hold on to goods in a customs warehouse and decide to do some work on those goods outside of the customs warehouse, do I need to do a customs declaration changing the procedure from 7100 to 5171 and then back to 7151 or is there a way to get customs authorities’ approval without the need of submitting extra paperwork to customs?

You are pretty limited to what you can do in your customs warehouse. If you are processing goods, you would need to have an IP authorisation alongside your customs warehouse authorisation. You need to do a removal from CWH, in IP and once that processing is completed, you could then get the goods back into your customs warehouse procedure under the appropriate CPC code and remove them from the IP procedure. CAS makes the removal from CWH and entry in IP, and vice versa very simple from a declaration perspective. Note that you will need both an IP authorisation and a CWH authorisation. 

If you have non-Union goods in a customs warehouse in the EU and you want to export them to a third country, are you required to do a re-export declaration and T1?

You will need a re-export declaration, which will discharge the customs warehouse procedure as well. There is no necessity to produce a T1 on top, since the goods can move from the customs warehouse location to the customs office of exit under the coverage of the 3171 declaration. 

If we employ a public warehouse to store our bonded goods, they have their authorisation number. Who is responsible for ensuring the stock differences: the warehousekeeper or our company (as the actual goods belong to us)?

There are different types of public warehouses:  

  • In type 1 there is a shared responsibility between the warehousekeeper and the holder of the authorisation 
  • In type 2, the responsibility is with the authorisation holder and that’s the person who needs to take the stock differences in his records 
As a marketplace would we benefit from customs warehousing?

Retail sales cannot happen within a customs warehousing authorisation in the UK. In the EU, the benefit would need to be investigated case by case and depends on the individual situation of the party applying for the customs warehouse authorisation.  

Can you apply at the same time for an excise warehouse authorisation and a customs warehouse authorisation?

In theory, you can apply simultaneously/in parallel for both. These are two different types of warehouses, so two different authorisations and customs regimes. We would advise to get the excise warehouse authorisation first and then apply for a customs warehouse authorisation. If goods come under customs control, the customs warehousing procedure takes priority over the excise warehouse procedure.

Do I need to manage stock for all items in CAS, both bonded and free? Or is it okay to only manage bonded stock in CAS?

CAS has the possibility to do both. It can manage both bonded and free stock but can also only manage bonded stock if required. The logic behind is the following: if in your declaration there are goods that CAS cannot find in his bonded stock, CAS assumes it’s free stock and will treat it as such. Instead of using procedure 3171, it will be a 1000 declaration. 

What are the main differences between a customs warehouse and temporary storage?

Temporary storage is not a customs Special Procedure under the UCC. All goods are in temporary storage before they are presented to customs. You can store goods for a maximum of 90 days in a temporary storage location, for which also a licence is needed.