This paragraph looks at the place of supply of goods which are subject to warehousing regimes and the place of supply of self-supplies of free zone goods.
For an overview of the place of supply of goods generally, see V3.170.
Note that this paragraph does not cover the rules insofar as they apply in respect of movements of goods which involve Northern Ireland after IP completion day. For such movements, see Division V3.6.
Place of supply of goods subject to a warehousing regime (from IP completion day)
When goods are subject to a warehousing regime (from IP completion day)
From IP completion day (11pm on 31 December 2020) goods are said to be 'subject to a warehousing regime' if they are kept in a warehouse or are being transported between warehouses without payment of any duty, levy or VAT1.
A 'warehouse' for this purpose is any warehouse where goods may be stored in the UK without payment
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