Applying to be approved as a warehousekeeper
Source: gov.uk (2025-04-30)

Information on how to apply and become a warehousekeeper.

To be approved as a warehousekeeper, the applicant will need to:
- be established in the UK
- have an Economic Operators Registration and Identification (EORI) number (https://www.gov.uk/eori)
- be financially solvent
- have a good compliance record in dealing with customs
- prove they have a business need for the warehouse
- be able or prepared to make declarations or employ an agent who is able to make declarations
- be able to keep inventory records and run the warehouse to health and safety standards
- provide a guarantee if needed for customs duty and VAT unless they’re an Authorised Economic Operator or can meet Authorised Economic Operator conditions
Applying for customs warehousing

To apply to become a warehousekeeper in the UK only, visit the apply to operate a customs warehouse (https://www.gov.uk/guidance/apply-to-operate-a-customs-warehouse) and provide the following information:
- EORI number
- details of where the records are or will be held
- the type of accounting system used
- how the goods will be received
- the commodity codes (at least 6 digits) and descriptions of the goods intended to be stored
- any allowable processing intended to be carried out on the goods
- where the goods will be declared to customs warehousing
- how the goods will be identified in the warehouse
- whether simplified declaration procedures will be used
- details of the guarantee if needed
- the address of the storage facilities
- details of any anticipated losses in warehouse
- details of any excise goods intended to be stored
- requirements for special storage facilities, such as those for storing frozen goods or chemicals
Alongside the application, the following information must also be provided:
- written procedures that explain what happens to goods when they enter and leave the warehouse, listed in the order they happen
- inventory records with screenshots of the Warehouse Management System (WMS) or Duty Management System (DMS) — include both if both are used
- site plans including addresses, dimensions of the perimeter, clearly marked entrances and fire exits, CCTV and security gates with the dimensions of a clearly marked customs area
- a list of signatories authorised to contact HMRC to amend applications or authorisations, signed by a director or company secretary
- the list of customs procedure codes that are intended to be used
- the list of commodity codes (at least 6 digits) with their plain language description
- a personnel chart
- lease or rental agreement that confirms the address, lessor, lessee and minimum terms where the warehouse premises are rented
- letters of intent from customers with annual VAT and duty suspension figures for goods intended to store in the warehouse, to show an economic need - for public warehouse applications
- Health & Safety policy
If applying for customs warehousing authorisation in both Northern Ireland and Great Britain (England, Scotland and Wales), a separate application must be completed for each.

HMRC may need to contact the applicant to request more information or arrange a site visit. If any of the contact details change (for example address or telephone number), it is important for the applicant to notify HMRC. Failure to provide all the required information may lead to a delay or refusal of the application.

For more guidance and detailed information on how to apply and how to manage existing authorisations, read the authorisations customs technical handbook.

If an application is approved, the warehousekeeper will receive a customs warehousing authorisation letter that will set out the conditions of their authorisation, for example:
- paying customs duty and other charges
- keeping detailed records
The warehousekeeper will be responsible for:
- security and control of the goods, including keeping stock records and accounting for shortages
- co-operating with HMRC as supervisors of their authorisation
- allowing HMRC access to the warehouse premises, records and the goods at any reasonable time
If a warehousekeeper does not agree with the conditions in their customs warehousing authorisation letter, they must contact HMRC immediately explaining the reasons why.

The warehousekeeper must inform HMRC about any changes to their business which may affect their authorisation, such as changing trading name or if the owner of the business changes.

If a warehousekeeper wishes to expand their approved customs warehouse premises or add another location within their customs warehousing approval, they should contact their supervising office and provide:

a site plan of the proposed warehouse, which can be hand-drawn, or system produced, but it must include the following details:
- full postal address of the warehouse
- clearly identify (in red) the area to be authorised for custom warehousing, including entry and exit points — the highlighted section should exclude internal structures like offices, stairwells, toilets etc. within the building
- security measures, such as CCTV positions shown on the plan
- either two major dimensions or the proposed authorised area — in square feet or square metres
a signed declaration from a director stating the new premises will adhere the same procedures, rules and regulations as set out in the original authorisation for the original site, and confirming details of the safety and security measures which are in place for the new site

The contact details of the supervising office can be found in the customs warehousing authorisation letter.

Authorisations covering both Northern Ireland and the EU

An application for a single authorisation to cover goods stored in both Northern Ireland and the EU may be submitted.

A request should be sent via email to xxx@xxx.xx (mailto:xxx@xxx.xx) including the following details:
- name
- contact email address
- address of the Northern Ireland operation
- EORI number starting XI
HMRC will provide a link to the EU trader portal where the application form can be accessed.

If goods are stored only in Northern Ireland, a UK only authorisation should be applied for.

Record keeping

Stock records must be kept for a minimum of 4 years after the goods have been removed from the customs warehousing arrangements.

All stock controls, as well as financial and commercial records pertaining to goods for the procedure or goods stored on the premises, must be maintained and made available for inspection when requested.

When records are maintained by a third-party, any inconsistencies or disputes over the accuracies of the records will constitute a commercial dispute. It is important to be aware that, as the warehousekeeper, any discrepancies in records that result in a customs debt will be the responsibility of the warehousekeeper.

If goods are found to be missing, HMRC must be notified of any discrepancies between stock records and the physical count of goods.

Unless authorised to use a duty management system in support of a commercial system, receipts and removal information must be updated by real-time processing. This makes sure that at any point in time, customs warehouse stock records accurately reflect the current stock of goods under the customs warehouse procedure.

If authorised to use the simplified declarations for imports with entry in the declarant’s records, it is permissible to use it for both placing goods into and removing goods from the customs warehouse. This can only be done if the warehouse stock records are maintained by real-time processing.

Applying for a customs guarantee

A guarantee is the financial cover for customs duties and other charges that are temporarily suspended.

A customs comprehensive guarantee (CCG) covers the customs debt and other charges of multiple operations and can be used in a longer time period. Warehousekeepers will not need a CCG unless HMRC tell them one is required when they apply.

For more information on customs guarantees, read:
- the guarantees technical handbook
- the authorisations customs technical handbook
- getting a customs guarantee (https://www.gov.uk/guidance/getting-a-customs-guarantee)
Customs supervision and complying with customs legislation

Customs supervision refers to the general measures taken by HMRC to make sureensure compliance with the customs legislation. Where appropriate, other relevant provisions may be applied. For example, HMRC may examine records, view goods being processed, and check goods held in storage to verify compliance with the customs warehousing conditions.

Once goods are declared for a customs warehousing procedure, the goods remain subject to customs supervision until the procedure is discharged.

The supervising customs office is the office that is responsible for monitoring compliance with the conditions and requirements of customs warehousing after the authorisation has been issued. The contact details of the supervising office can be found in the customs warehousing authorisation letter.

Supervising office responsibilities include:
- monitoring activity against the requirements of the customs warehousing procedure
- retaining records relating to an authorisation
- considering and approving amendments to authorisations
- cancelling an authorisation where applicable and assurance that all goods held under the special procedure are properly disposed of and the relevant duties and taxes are paid
- dealing with any enquiries related to the authorisation from colleagues or trade
- considering applications to invalidate or replace import customs declarations made in error forwarding the substitute entry to national clearance hub (NCH) for customs input entry where this facility still exists
- checking post clearance C285 amendments and, if acceptable, forwarding them to the National Duty Repayment Centre (NDRC) and review C2001 (for underpaid VAT or duty)
Procedure Code (PC) Additional Procedure Codes (APC)

Customs warehousing goods must be declared for using the appropriate PC and APC detailed in the customs warehousing authorisation letter.

Failure to do so, could leave the warehousekeeper liable for a customs debt.