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Goods subject to warehousing regimes

A 'warehouse' is any warehouse where goods may be stored in the UK (and, before IP completion day, ie 11pm on 31 December 2021, in any EU member state¹) without payment of any one or more of²:

1. Ìý

   •ÌýÌýÌýÌý (before IP completion day) EU customs duty

2. Ìý

   •ÌýÌýÌýÌý (before IP completion day) any EU agricultural levy

3. Ìý

   •ÌýÌýÌýÌý VAT on the importation of the goods into the UK and (before IP completion day) any EU member state

4. Ìý

   •ÌýÌýÌýÌý any excise duty³, and

5. Ìý

   •ÌýÌýÌýÌý (before IP completion day, ) any duty which was equivalent to excise duty in another EU member state

Goods are said to be 'subject to a warehousing regime' if they are being kept in a warehouse or are being transported between warehouses without payment of any duty, levy or tax in the UK⁴.

Goods which are not 'dutiable goods'

As a general rule, if 'the material