Traders can enter goods into a customs warehouse in several ways:

directly from import (including from Community Transit)

from a Free Zone

after Inward Processing

after Processing under Customs Control

after repayment of import duty has been approved on rejected imports

after temporary admission

Once you have checked availability at the warehouse of your choice, you or your agent must complete the Single Administrative Document (SAD) form C88 and present it to HM Revenue & Customs (HMRC).

You should take care to fill the SAD correctly as errors made on this form could leave you liable to a customs debt.

Goods must be moved to approved premises within five days of your declaration to customs warehousing being made.

 

( linda )24 Nov,2011

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Discharge of Customs Warehousing to Another Customs Procedure and Transferring Goods Between Customs Warehouses
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