This is a detailed guide on how to complete an Entry into Customs Warehouse declaration on Customs Declarations UK using HMRC sample data. The sample values shown are illustrative only; actual scenarios and entries will vary by company, consignment, authorisations, and contracts. Always apply your own approvals, warehouse identifiers, valuation data, and documentary evidence when lodging a live declaration.

1) Purpose and Scope

H2 — Special procedure: storage (customs warehousing) is used to place non-UK goods under customs control in a UK customs warehouse. It is not a final import; goods remain controlled until a subsequent declaration (e.g., release to free circulation, re-export, or transfer to another special procedure).

Key Entries

• Declaration category: H2 (Special procedure: storage — customs warehousing)
• Intended outcome: Goods admitted to customs warehousing regime; no free-circulation release at this stage.

2) Prerequisites and Authorisations

Before initiating H2, the declarant must hold relevant HMRC approvals and ensure they are recorded and current. In a typical private warehouse scenario, this includes CWP (Customs Warehouse—Private) with its C517 authorisation reference, and a CGU (Customs Comprehensive Guarantee) or an agreed guarantee arrangement.

Entries

• Authorisations on file:
  • CWP (Customs Warehouse—Private)
  • C517 (document/reference linked to CWP approval)
  • CGU (as applicable to your operation)
• Guarantee: Use your live guarantee details or, where HMRC permits in training/samples, “Guarantee not required (Type 0)”.

3) Core Declaration Parameters

Accurate core parameters ensure HMRC recognises the special procedure and the controlling warehouse.

Entries

• Declaration category: H2
• Government procedure (Current): 7100 (Entry to customs warehouse)
• Previous procedure: 000 (no previous procedure)
• Nature of transaction: 99 — Other (use the code appropriate to your commercial situation)
• Warehouse details:
  • Warehouse type: U (Private customs warehouse)
  • Warehouse identifier: Your approved ID (e.g., 2109328GB in HMRC samples)

4) Parties

The H2 entry focuses on the UK admission into warehouse. Record the importer and declarant/representative correctly. Exporter details may not be required in this specific warehouse-entry use-case.

Entries

• Importer/Consignee: Your UK importer details/EORI
• Declarant/Representative: Your EORI/capacity (direct/indirect representation as applicable)
• Exporter/Seller: Not required in this sample configuration for H2 entry into warehouse (confirm your scenario).

5) Goods, Commodities, and Valuation

Each commodity line must reflect the goods as presented to customs: correct tariff code, commercial description, quantities, masses, packaging, origin/export country, and any preference regime. Valuation inputs must be consistent with documentary evidence.

Entries (per item)

• Commodity code: Correct 10-digit code
• Commercial description: Clear and specific
• Country of origin and export country
• Preference regime: Only if supported by evidence (e.g., statement on origin)
• Packages: Number, type (e.g., BX), and marks (e.g., “As Addressed” where appropriate)
• Masses: Net and gross
• Valuation: Method/indicators, currency value(s), adjustments as applicable

6) Transport, Location, and Supervision

Movement characteristics, goods location, and supervising office define how the consignment is controlled at the border and within the UK.

Entries

• Mode of transport at border: e.g., 6 (Ro-Ro) for roll-on/roll-off
• Containerised: Yes/No (as applicable)
• Location of goods: Valid GVM/inventory location code (e.g., Dover)
• Country of destination: GB
• Supervising customs office: Office competent for the warehouse (e.g., Dover)
• GVMS reference / AI code: Haulier/company name and/or EORI as required by your corridor

7) References and Identifiers

Correct referencing enables traceability and customs control throughout the warehousing period.

Entries

• DUCR: Declarant’s Unique Consignment Reference (generate and record)
• LRN / Client reference: Your internal reference
• Supporting documents: Link authorisations (e.g., C517), commercial invoice(s), transport docs, and any preference/origin statements

8) Warehouse Identification

The warehouse entry is the defining element in H2. Ensure the type and identifier correspond to the HMRC approval under which the goods will be stored.

Entries

• Warehouse type: U — Private
• Warehouse identifier: Your approved ID (e.g., 2109328GB in samples)

9) Guarantees and Authorisations on the Declaration

The declaration must explicitly reference the guarantee arrangement and the authorisations that permit warehousing.

Entries

• Guarantee:
  • Type and reference reflecting your live guarantee account, or Type 0 (Guarantee not required) where permitted in training/sample data
• Authorisations applied on declaration:
  • CGU
  • CWP (with C517 linked in your authorisations record)

10) Validate, Submit, and Receive MRN

A final review should confirm the special procedure, warehouse details, and authorisations. Upon submission, HMRC responses will issue acknowledgements and, when accepted, the MRN.

Checks before submission

• H2 category confirmed
• Procedure 7100 / Previous 000 / Nature of transaction appropriate
• Warehouse Type U + Warehouse ID correct
• DUCR present
• Guarantee and Authorisations (CGU, CWP with C517) referenced
• Commodity, valuation, transport, and location complete

11) Good Practice Notes

Accurate documents and consistent data reduce delays and post-entry queries.

Practices

• Ensure tariff classification is supported by product literature/spec sheets.
• Keep valuation consistent with contractual terms (Incoterms, charges, assists).
• Retain origin/preference documents where used; do not apply preference without evidence.
• Confirm the warehouse approval is valid for the goods and storage period.
• Maintain records to support later removal from warehouse (e.g., H1 release to free circulation, re-export, or transfer).

Sample Data Disclosure

This guide uses HMRC sample data purely for demonstration. It does not constitute legal or operational advice. Your live entries must reflect your company’s approvals, warehouse identifiers, valuation methods, commercial documents, and current HMRC rules.

Related Materials

• A short explainer video can be provided alongside this article for additional illustration of the same H2 use-case (using HMRC sample data).

Appendix: Typical Sample Field Set

• Category: H2
• Procedure: 7100 | Previous: 000 | Nature of transaction: 99
• Warehouse: Type U | Identifier (e.g., 2109328GB)
• Authorisations: CWP (with C517), CGU
• Guarantee: Type 0 (sample) or your live guarantee ref
• Transport: Mode at border (e.g., 6), Location (GVM), Supervising office (e.g., Dover), GVMS AI code
• References: DUCR, LRN/Client ref

Items: Tariff code, description, origin/export country, preference (if justified), packages (qty/type/marks), net/gross mass, valuation details

Navigating customs declarations can be a daunting task, but with the right guidance, the process becomes manageable. In this tutorial, we’ll guide you through the process of submitting an import customs declaration for goods moving from a customs bonded warehouse to home use, utilizing a deferment account for payment. This declaration will be submitted by an agent, and we’ll cover all the essential steps to ensure accuracy and compliance.

Authorizations: Setting the Foundation

To begin, ensure that the necessary authorizations are added. These include:

• Customs Warehouse Authorization
• Deferment Payment Authorization
• Customs Comprehensive Guarantee Authorization

These authorizations allow for a seamless transition of goods from the bonded warehouse to their final destination.

Declaration Type and Procedure Code

Set the declaration type as ‘H1’ with an additional type ‘A’. This combination ensures the correct categorization of the declaration.

Next, input the procedure code ‘4071 000’, which is specifically used for goods moving from a bonded warehouse to home use. This code identifies the nature of the movement and ensures compliance with customs regulations.

Referencing Previous Declarations and MRN

In Section 7, reference the MRN (Movement Reference Number) from the initial declaration when the goods were moved into the bonded warehouse. This is a critical step, as it links the current declaration to the original importation, providing a clear audit trail.

Location and Identification

Specify the location of the goods by using the qualifier ‘Y’ for the Authorization Number. Provide exact location details to ensure clarity and compliance.

Additionally, mention the Supervising Customs Office details and the identification of the warehouse where the goods are stored. This ensures that customs authorities can trace the goods accurately throughout the process.

Guarantees and Authorizations

Under the Guarantees and Authorization Section, select the required guarantees and authorizations. These ensure that the financial and regulatory obligations associated with the import process are met, including deferment of duties if applicable.

Commodity and Item Details

Ensure all commodity and item details are entered accurately. This includes:

• Descriptions of the goods
• Harmonized Tariff Codes
• Values and quantities

Attention to detail here avoids unnecessary delays or rejections.

Declaration Representative Status

Since the declaration is being submitted by an agent, specify the representative status as either direct (acting on behalf of the importer) or indirect (acting in their own name but on behalf of the importer). This distinction is important for customs processing and legal accountability.

Final Review and Submission

Review all details in the declaration carefully. Ensure that all sections are complete and accurate. At this stage, you will also acknowledge the duties payable, which, in this scenario, total £189.08.

Once satisfied, proceed to submit the declaration.

Conclusion: Completing the Process

After submission, you can download a PDF copy of your declaration by clicking on the PDF icon. This provides a record of the transaction and proof of compliance.

Efficiently managing export declarations is a vital part of international trade, particularly when goods are leaving a Customs Bonded Warehouse in the UK via the port of Dover. This article offers a comprehensive, step-by-step guide on how to navigate this process seamlessly using the Customs Declarations UK system.

In this guide, we will cover the key stages of generating an export declaration, including setting up the CWP authorization, adding the EXRR authorization, configuring the procedure code, specifying the location of goods, selecting the supervising customs office, and providing the warehouse number.

Adding the Customs Bonded Warehouse Authorization

The declaration process begins by adding the Customs Bonded Warehouse authorization to your settings. Follow these steps:

1. Access Authorization Settings: Click the key icon in the system and choose “Add Authorization.”
2. Input Authorization Details: Enter the EORI number of the Customs Bonded Warehouse authorization holder.
3. Select the Category: Choose “CWP” as the authorization category.
4. Add Documentation: Include the C517 document under the “Document Identifier” field, then enter the Customs Bonded Warehouse authorization number.
5. Set Application Type: Select whether the authorization applies to Import, Export, or Both.
6. Save Your Settings: Click “Save” to confirm the entered information.

Adding the EXRR Authorization

The next crucial step is to add the EXRR authorization. This is necessary for moving goods out of the UK through the port of Dover. Here’s how:

1. Set Additional Declaration Type: Choose “Goods Arrived.”
2. Configure Declaration Details:
   • Set the declaration type to “Export.”
   • Choose the declaration category as B1.
   • Select “A” for the additional declaration type.

This setup is required regardless of whether the goods are physically present at the port of Dover.

Entering Commodity Details

Once the EXRR authorization is added, the next step is to input the commodity details:

1. Add Commodity Information: Click “Add Commodity” in the platform and enter the necessary details.
2. Set Valuation Information: In Section Three, configure the procedure code as 3171.
3. Indicate the Location of Goods:
   • Set the type as “A” to indicate a designated location.
   • Use “U” as the location qualifier.
   • Input “Dover” in the location of goods field and conclude with the code GVM.

Specifying the Supervising Customs Office

The supervising customs office associated with the Customs Bonded Warehouse authorization is an essential component of the declaration process. Follow these steps:

1. Identify the Supervising Office: Refer to the authorization letter from HMRC for the supervising customs office details.
2. Set the Customs Office of Exit:
   • Input “Dover” in the appropriate field.
   • Select the correct customs office for the exit location.

Once these steps are complete, click “Next” to proceed.

Providing Warehouse and Authorization Information

In the additional information section, you’ll need to enter the warehouse and authorization details:

1. Enter Warehouse Type Code: If it is a private Customs Warehouse, set the type as “U.”
2. Provide Warehouse Identification: Input the warehouse identification number in the relevant field.
3. Select Authorizations: Choose both the EXRR authorization and the Customs Bonded Warehouse authorization that you previously set up.

Reviewing and Submitting the Declaration

After completing the necessary steps, proceed to review your information:

1. Double-Check Details: Carefully review all entered information to ensure accuracy.
2. Submit the Declaration: Once confirmed, click “Submit” to finalize the export declaration.

Conclusion

Generating an export declaration for goods leaving a Customs Bonded Warehouse via the port of Dover may seem complex, but following these systematic steps ensures a smooth and compliant process. The Customs Declarations UK platform simplifies this process, helping you manage export requirements with efficiency and accuracy.

Submitting an import declaration for goods under free circulation can be a straightforward process when guided correctly. This guide walks you through the steps of filing a declaration with no special procedure code and declaration type ‘D’ for goods that have not yet arrived at the port. In this example, we apply test preferences, with the goods being exported from Spain.

Step 1: Selecting the Declaration Type

Start by accessing the Air Declaration option in the 8-disk platform. Choose the declaration type category H1 for free circulation and mark the goods as not yet arrived, selecting the Standard Declaration option. Next, specify the exporter, in this case, Spain.

Step 2: Entering Commodity Codes

Input the commodity code by typing it manually or searching for it in the system. If the code is not listed in the master database, you’ll need to enter the details of the new commodity code. The platform also provides access to the HMRC website, enabling you to review commodity requirements and confirm compliance.

Step 3: Applying VAT and Tariff Preferences

For this example, a 0% VAT rate is applied, as it’s the only option available. Since the VAT value is zero, there is no need to select a payment method. Apply the tariff preference based on the EU origin of the goods. Use the preference code 300, confirming the preferential treatment.

Step 4: Meeting Import Control Requirements

Import controls must be addressed by answering applicable questions and selecting the correct documentation. For example:

• If a waiver applies, choose it in the system and enter the corresponding document ID and status.
• If certificates are required (e.g., animal health or site certificates), use the HMRC tariff tools to identify the correct documents.

If waivers or certificates do not apply to your scenario, save or create the appropriate documentation in the system. For sealed or organic products, follow the same process, ensuring document identifiers are updated, as they may change with new declarations.

Step 5: Completing Item Details

Navigate to the Item Details section to pre-fill essential fields like item value, net weight, gross weight, and packaging quantity. Fields marked with a star (*) are mandatory and must be completed. Depending on the scenario, additional fields may require further information.

In the Valuation Information section, set the sale type to outright purchase and indicate the goods are being exported from Spain. Confirm the preferential origin at the tariff level and use code 4000 for free circulation. Since no special procedure code applies in this example, move on to the valuation method.

Step 6: Adding Valuation and Previous Documents

Select Valuation Method 1 (Transaction Value) and provide the necessary information, including invoice number and status. If no additions or deductions are required, proceed without adjustments. To prove preferential origin from Spain, add a document with the category U112 for importer knowledge. Save this document in the system for future use.

For previous documents, such as commercial invoices, delivery notes, or container lists, choose the appropriate type (e.g., Z Commercial Invoice) and input the invoice number. This ensures all documentation requirements are met.

Step 7: Transport and GVMS Details

Enter transport details, including:

• Nationality of the transport (Spain)
• Mode of transport (road)
• Arrival location (Dover Euro Tunnel)

Ensure the GVMS AI Code is applied to detect goods within the GVMS system. This step is critical, as missing this code will render the declaration invalid. Since Dover is a non-inventory linked port, additional fields, like badge numbers, are not required unless specified for another scenario.

Step 8: Reviewing and Submitting the Declaration

Review the delivery terms, setting them to DDP (Delivered Duty Paid). Check for any additional fields that may need completion. Ensure the declaration includes all required values, documents, and codes. Once verified, submit the declaration.

Step 9: Post-Submission Steps

After submission, refresh the platform to confirm the declaration was successfully received. The platform will display the MRN (Movement Reference Number) and confirm whether any VAT or customs duties apply. In this scenario, preferential origin results in 0% VAT and no customs duties.

You can view the full declaration details, download a PDF copy for your records, or clone the declaration to create a new one by modifying specific values. Notifications from HMRC can also be refreshed, and the declaration can be canceled if needed.

Conclusion

Filing an import declaration for goods under free circulation is straightforward when you follow the correct steps. From selecting the appropriate codes to meeting documentation requirements, every detail matters to ensure compliance with customs regulations.

By carefully completing each section, including VAT, tariff preferences, import controls, and transport details, you can confidently submit accurate declarations.