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Home / De-Voil / Part V17 Customs duties / Division V17.1 Commentary / Customs procedures / V17.135 Non-customs warehousing activities carried on in and from a customs warehouse

V17.135 Non-customs warehousing activities carried on in and from a customs warehouse

Part V17 Customs duties

Permitted activities

Where an economic need exists and customs supervision¹ is not adversely affected thereby, the customs authorities may allow the following activities to be carried on in a customs warehouse. The goods in question are not regarded as being under the customs warehousing procedure²:

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•�� the storage of domestic goods

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V5.141A VAT payment—goods subject to a fiscal warehouse regime

V4.232BB Relevant residential purposes (RRP)

V1.230G VAT and the principles of legal certainty and legitimate expectation

V5.137 Person to whom a VAT assessment must be notified

V3.351A Duty deferment and Simplified Import VAT Accounting (SIVA)

V3.105A Examples of composite or single supplies

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V2.210 Business activities—transactions entered into for tax avoidance/evasion and abuse of rights

V3.212 Goods used partly for non-business purposes

V3.193B Place of supply of services—special rule—broadcasting, telecommunications and electronically supplied services ('BTE services') supplied to non-taxable persons

V1.299 What is a charity for VAT purposes?

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Case C-293/04: Beemsterboer Coldstore Services BV v Inspecteur der Belastingdienst

V16.1026 Cross border VAT refunds – Republic of Serbia

V5.159 Disclosure of VAT under/overdeclarations

V17.135 Non-customs warehousing activities carried on in and from a customs warehouse

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V5.103 VAT returns—time limits, information to be provided, misdeclarations and non-compliance