– see also Fiscal warehousing; Industrial buildings allowances

Acquisition or supply of goods

Dutiable goods, meaning

Legislation/Regulatory – VATA94 s. 18(6)

Duty point, meaning

Legislation/Regulatory – VATA94 s. 18(6)

Material time, meaning

Legislation/Regulatory – VATA94 s. 18(6)

Place and time of supply

Legislation/Regulatory – VATA94 s. 18

Warehouse, meaning

Legislation/Regulatory – VATA94 s. 18(6)

Approval of warehouses

Legislation/Regulatory – CEMA79 s. 92

Ascertaining quantity by taking account

Legislation/Regulatory – SI 1988/809 reg. 30

Commodities

Commentary – VAT Reporter ¶42-250(2)

Customs

– see Customs warehouses

Designated file

Legislation/Regulatory – SI 1988/809 reg. 4

Duty chargeable

Ascertainment by reference to labels

Legislation/Regulatory – SI 1988/809 reg. 31

Calculation

Legislation/Regulatory – SI 1988/809 reg. 29

Goods diverted to home use after removal without payment of duty

Legislation/Regulatory – SI 1988/809 reg. 27

Goods removed for home use

Legislation/Regulatory – SI 1988/809 reg. 26

Missing or deficient goods

Legislation/Regulatory – SI 1988/809 reg. 28

Ship goods as stores without payment of duty

Legislation/Regulatory – SI 1988/809 reg. 15(g), 16(6), 21

Entry of goods not in warehouse

Legislation/Regulatory – SI 1988/809 reg. 18

Excise

Application for approval

Commentary – Essential Tax Companion ¶77280

Approval

Commentary – Essential Tax Companion ¶77280

Distillers'

Commentary – Essential Tax Companion ¶77280

General storage and distribution

Commentary – Essential Tax Companion ¶77280

List of authorised warehousekeepers

Commentary – Essential Tax Companion ¶77280

Losses and deficiencies

Commentary – Essential Tax Companion ¶77280

Movement of goods in warehouse

Commentary – Essential Tax Companion ¶77280

Processing within

Commentary – Essential Tax Companion ¶77280

Receipts of goods

Commentary – Essential Tax Companion ¶77280

Record-keeping

Commentary – Essential Tax Companion ¶77280

Removal of goods from

Commentary – Essential Tax Companion ¶77280

Trade facility

Commentary – Essential Tax Companion ¶77280

Exemption

Legislation/Regulatory – Dir. 2006/112 art. 156, 159-163, 166

Form of entries

Legislation/Regulatory – SI 1988/809 reg. 8

Imported goods

Bonded warehouse

– see Customs warehouses

Goods removed from warehouse, tax point

Commentary – VAT Reporter ¶63-730

Valuation

Commentary – VAT Reporter ¶63-740

Industrial buildings allowance

Case Law – Copol Clothing Ltd. v. Hindmarch (H.M. Inspector of Taxes). [1982] BTC 164 ; Copol Clothing Ltd. v. Hindmarch (H.M. Inspector of Taxes). [1984] BTC 35

Information for protection of revenue

Legislation/Regulatory – SI 1988/809 reg. 24

Invoices relating to supply services

Commentary – VAT Reporter ¶55-800

Manner of commissioners' directions

Legislation/Regulatory – SI 1988/809 reg. 7

Meaning

Legislation/Regulatory – SI 1988/809 reg. 2

Operations

Generally

Legislation/Regulatory – SI 1988/809 reg. 14

Permitted

Legislation/Regulatory – SI 1988/809 Sch. 1

Partial exemption

Commentary – VAT Reporter ¶19-682

Payment of VAT, person liable

Legislation/Regulatory – Dir. 2006/112 art. 202

Place of supply of goods

Legislation/Regulatory – SI 1995/2518 reg. 145K

Proprietor's examination

Legislation/Regulatory – SI 1988/809 reg. 13

Receipt of

Legislation/Regulatory – SI 1988/809 reg. 11

Records

Generally

Legislation/Regulatory – SI 1988/809 reg. 21, 25

Occupier

Legislation/Regulatory – SI 1988/809 Sch. 2

Preservation

Legislation/Regulatory – SI 1988/809 reg. 22

Production

Legislation/Regulatory – SI 1988/809 reg. 23

Proprietor

Legislation/Regulatory – SI 1988/809 Sch. 3

Registration

Commentary – VAT Reporter ¶43-100

Regulations

Legislation/Regulatory – CEMA79 s. 1(1)

Relief from duty

Conditions

Legislation/Regulatory – SI 1988/809 reg. 10A

Generally

Legislation/Regulatory – CEMA79 s. 46

Particulars which must be contained in document

Legislation/Regulatory – SI 1988/809 Sch. 5

Special visitors

Legislation/Regulatory – SI 1992/3156 art. 15, 20

Removal

Accountability

Legislation/Regulatory – VATA94 s. 18D

Entry

Legislation/Regulatory – SI 1988/809 reg. 16 ; SI 1995/2518 reg. 119

Generally

Legislation/Regulatory – SI 1988/809 reg. 17

Occupier's responsibilities

Legislation/Regulatory – SI 1988/809 reg. 15

Payment of VAT, time of

Legislation/Regulatory – SI 1995/2518 reg. 43(2)

Removal of goods

Best judgment assessments

Commentary – VAT Reporter ¶58-000

Recovery of VAT

– see Recovery of import VAT

Tax point

Commentary – VAT Reporter ¶63-730

Returns

Legislation/Regulatory – SI 1988/809 reg. 20

Rewarehousing, meaning

Legislation/Regulatory – SI 1988/809 reg. 2

Samples

Legislation/Regulatory – SI 1988/809 reg. 19 ; SI 1995/2518 reg. 119

Securing, marking and taking stock

Legislation/Regulatory – SI 1988/809 reg. 12

Services

Certificates

Legislation/Regulatory – SI 1995/2518 reg. 145C ; VATA94 s. 18C(1)(c), (1A)

Generally

Legislation/Regulatory – VATA94 s. 18C

Invoices

Legislation/Regulatory – SI 1995/2518 reg. 13(1), 145D ; VATA94 s. 18C(1)(e)

Returns and payment of VAT

Legislation/Regulatory – SI 1995/2518 reg. 40

Storage of goods, place of supply of services

Case Law – Minister Finansów v RR Donnelley Global Turnkey Solutions Poland sp. z o.o. (Case C-155/12). [2013] BVC 342

Theft of goods placed under customs warehousing arrangements, charge to VAT

Case Law – Chef de l'agence de poursuites de la Direction nationale du renseignement et des enquǪtes douanières v Harry Winston SARL (Case C-273/12). [2013] BVC 404

Time of warehousing

Legislation/Regulatory – SI 1988/809 reg. 10

Value added tax

Commentary – Essential Tax Companion ¶71320

Variation of provisions at request of occupier/proprietor

Legislation/Regulatory – SI 1988/809 reg. 5

Warehouse, meaning

Legislation/Regulatory – CEMA79 s. 1(1)

Warehoused, meaning

Legislation/Regulatory – CEMA79 s. 1(1) ; SI 1988/809 reg. 2

Warehousekeeper, other than customs, jointly and severally liable for VAT

Case Law – Vlaamse Oliemaatschappij NV v FOD Financiën (Case C-499/10). [2011] BVC 603