{"id":2959,"date":"2025-10-16T14:23:53","date_gmt":"2025-10-16T14:23:53","guid":{"rendered":"https:\/\/www.customs-declarations.uk\/?p=2959"},"modified":"2025-10-16T15:01:17","modified_gmt":"2025-10-16T15:01:17","slug":"entry-into-customs-warehouse-h2-import-declaration-use-case","status":"publish","type":"post","link":"https:\/\/www.customs-declarations.uk\/entry-into-customs-warehouse-h2-import-declaration-use-case\/","title":{"rendered":"Entry into Customs Warehouse (H2) \u2014 Import Declaration Use-Case"},"content":{"rendered":"

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

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1) Purpose and Scope<\/strong><\/h3>\n

H2 \u2014 Special procedure: storage (customs warehousing)<\/strong> is used to place non-UK goods under customs control<\/strong> in a UK customs warehouse. It is not<\/strong> a final import; goods remain controlled until a subsequent declaration (e.g., release to free circulation, re-export, or transfer to another special procedure).<\/p>\n

Key Entries<\/strong><\/p>\n

    \n
  • Declaration category:<\/strong> H2 (Special procedure: storage \u2014 customs warehousing)<\/li>\n
  • Intended outcome:<\/strong> Goods admitted to customs warehousing regime; no free-circulation release at this stage.<\/li>\n<\/ul>\n

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    2) Prerequisites and Authorisations<\/strong><\/h3>\n

    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\u2014Private)<\/strong> with its C517 authorisation reference<\/strong>, and a CGU (Customs Comprehensive Guarantee)<\/strong> or an agreed guarantee arrangement.<\/p>\n

    Entries<\/strong><\/p>\n

      \n
    • Authorisations on file:<\/strong>\n
        \n
      • CWP<\/strong> (Customs Warehouse\u2014Private)<\/li>\n
      • C517<\/strong> (document\/reference linked to CWP approval)<\/li>\n
      • CGU<\/strong> (as applicable to your operation)<\/li>\n<\/ul>\n<\/li>\n
      • Guarantee:<\/strong> Use your live guarantee details or, where HMRC permits in training\/samples, \u201cGuarantee not required (Type 0)<\/strong>\u201d.<\/li>\n<\/ul>\n

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        3) Core Declaration Parameters<\/strong><\/h3>\n

        Accurate core parameters ensure HMRC recognises the special procedure and the controlling warehouse.<\/p>\n

        Entries<\/strong><\/p>\n

          \n
        • Declaration category:<\/strong> H2<\/strong><\/li>\n
        • Government procedure (Current):<\/strong> 7100<\/strong> (Entry to customs warehouse)<\/li>\n
        • Previous procedure:<\/strong> 000<\/strong> (no previous procedure)<\/li>\n
        • Nature of transaction:<\/strong> 99 \u2014 Other<\/strong> (use the code appropriate to your commercial situation)<\/li>\n
        • Warehouse details:<\/strong>\n
            \n
          • Warehouse type:<\/strong> U<\/strong> (Private customs warehouse)<\/li>\n
          • Warehouse identifier:<\/strong> Your approved ID<\/em> (e.g., 2109328GB in HMRC samples)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

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            4) Parties<\/strong><\/h3>\n

            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.<\/p>\n

            Entries<\/strong><\/p>\n

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

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              5) Goods, Commodities, and Valuation<\/strong><\/h3>\n

              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.<\/p>\n

              Entries (per item)<\/strong><\/p>\n

                \n
              • Commodity code:<\/strong> Correct 10-digit code<\/li>\n
              • Commercial description:<\/strong> Clear and specific<\/li>\n
              • Country of origin<\/strong> and export country<\/strong><\/li>\n
              • Preference regime:<\/strong> Only if supported by evidence (e.g., statement on origin)<\/li>\n
              • Packages:<\/strong> Number, type (e.g., BX<\/strong>), and marks (e.g., \u201cAs Addressed\u201d where appropriate)<\/li>\n
              • Masses:<\/strong> Net<\/strong> and gross<\/strong><\/li>\n
              • Valuation:<\/strong> Method\/indicators, currency value(s), adjustments as applicable<\/li>\n<\/ul>\n

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                6) Transport, Location, and Supervision<\/strong><\/h3>\n

                Movement characteristics, goods location, and supervising office define how the consignment is controlled at the border and within the UK.<\/p>\n

                Entries<\/strong><\/p>\n

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

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                  7) References and Identifiers<\/strong><\/h3>\n

                  Correct referencing enables traceability and customs control throughout the warehousing period.<\/p>\n

                  Entries<\/strong><\/p>\n

                    \n
                  • DUCR:<\/strong> Declarant\u2019s Unique Consignment Reference (generate and record)<\/li>\n
                  • LRN \/ Client reference:<\/strong> Your internal reference<\/li>\n
                  • Supporting documents:<\/strong> Link authorisations (e.g., C517<\/strong>), commercial invoice(s), transport docs, and any preference\/origin statements<\/li>\n<\/ul>\n

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                    8) Warehouse Identification<\/strong><\/h3>\n

                    The warehouse entry is the defining element in H2. Ensure the type<\/strong> and identifier<\/strong> correspond to the HMRC approval under which the goods will be stored.<\/p>\n

                    Entries<\/strong><\/p>\n

                      \n
                    • Warehouse type:<\/strong> U \u2014 Private<\/strong><\/li>\n
                    • Warehouse identifier:<\/strong> Your approved ID (e.g., 2109328GB in samples)<\/li>\n<\/ul>\n

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                      9) Guarantees and Authorisations on the Declaration<\/strong><\/h3>\n

                      The declaration must explicitly reference the guarantee arrangement and the authorisations that permit warehousing.<\/p>\n

                      Entries<\/strong><\/p>\n

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

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                            10) Validate, Submit, and Receive MRN<\/strong><\/h3>\n

                            A final review should confirm the special procedure, warehouse details, and authorisations. Upon submission, HMRC responses will issue acknowledgements and, when accepted, the MRN<\/strong>.<\/p>\n

                            Checks before submission<\/strong><\/p>\n

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

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                              11) Good Practice Notes<\/strong><\/h3>\n

                              Accurate documents and consistent data reduce delays and post-entry queries.<\/p>\n

                              Practices<\/strong><\/p>\n

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

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                                Sample Data Disclosure<\/strong><\/h3>\n

                                This guide uses HMRC sample data<\/strong> purely for demonstration. It does not<\/strong> constitute legal or operational advice. Your live entries must reflect your company\u2019s approvals, warehouse identifiers, valuation methods, commercial documents, and current HMRC rules.<\/strong><\/p>\n

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                                Related Materials<\/strong><\/h3>\n
                                  \n
                                • A short explainer video can be provided alongside this article for additional illustration of the same H2 use-case (using HMRC sample data).<\/li>\n<\/ul>\n

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                                  Appendix: Typical Sample Field Set<\/strong><\/h3>\n
                                    \n
                                  • Category:<\/strong> H2<\/li>\n
                                  • Procedure:<\/strong> 7100 | Previous:<\/strong> 000 | Nature of transaction:<\/strong> 99<\/li>\n
                                  • Warehouse:<\/strong> Type U<\/strong> | Identifier (e.g., 2109328GB)<\/strong><\/li>\n
                                  • Authorisations:<\/strong> CWP<\/strong> (with C517<\/strong>), CGU<\/strong><\/li>\n
                                  • Guarantee:<\/strong> Type 0<\/strong> (sample) or your live guarantee ref<\/li>\n
                                  • Transport:<\/strong> Mode at border (e.g., 6), Location (GVM<\/strong>), Supervising office (e.g., Dover), GVMS AI code<\/li>\n
                                  • References:<\/strong> DUCR<\/strong>, LRN\/Client ref<\/li>\n<\/ul>\n

                                     <\/p>\n

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

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                                    [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"

                                    [vc_row][vc_column][vc_text_separator title=””][vc_column_text] 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 […]<\/p>\n","protected":false},"author":1,"featured_media":2973,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[17,764,763,18,166],"tags":[364,759,762,758,79,124,761,755,756,318,757,760],"yoast_head":"\n\n\n\n\n\n\n\n\n\n\n\n\n\n\t\n\t\n\n\n\n\n\t\n