Form: Import and export: apply to operate a customs warehouse (SP2)

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Updated: The postal form (SP2) has been updated.

You need to be authorised by HM Revenue and Customs (HMRC) to set up and operate a customs warehouse.

Use the online form service or postal form to apply to operate a customs warehouse under UCC procedures.

You can either:

  • use the online form service (sign in to, or set up a Government Gateway account)
  • fill in form on-screen, print it off and post it to HMRC

If you use the online form, you’ll get a reference number that you can use to track the progress of your form.

You’ll need:

  • justification of the economic need for operating the warehouse (see annex A of Notice 3001: customs special procedures for the Union Customs Code for details)
  • the current authorisation number, if you have one
  • the address where accounts and records are held
  • an overview of the customs procedures to be used
  • a specimen of your stock records

Before you start the postal form

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You’ll need to fill in the form fully before you can print it. You can’t save a partly completed form so we suggest you gather all your information together before you begin to fill it in.

Notice 3001: special procedures for the UCC – annex A
This notice explains the legal basis and generic requirements of the customs special procedures under the UCC.

Customs warehousing
How to set-up and use a customs warehouse to store goods with duty or import VAT suspended.


Source: HMRC