Hampshire Classics Ltd is authorised by HM Revenue & Customs to operate a public customs warehouse at our premises.
 
This specialist facility allows eligible vehicles imported into the UK to be stored securely without the immediate payment of Customs Duty or import VAT. These charges remain suspended while the vehicle is held under the customs warehousing procedure, giving owners greater flexibility while deciding whether their vehicle will remain in the UK or be exported to another destination.
 
Our experienced team can guide you through the process and assist with the customs paperwork and practical arrangements involved in importing, storing and exporting your vehicle. As every vehicle and situation is different, please contact our team to discuss your requirements.

What is a Customs Warehouse?
A customs warehouse is a facility authorised by HMRC in which eligible imported goods may be stored under customs control without immediate payment of Customs Duty or import VAT.

Duty and import VAT are normally payable if the vehicle is subsequently released into free circulation in the UK. If the vehicle is properly re-exported directly from the customs warehousing procedure, those import charges will generally not become payable. Appropriate customs declarations and clearances are required whenever a vehicle enters or leaves the procedure. HMRC Customs Warehousing Guidance.
 
There is generally no fixed maximum period for which eligible goods may remain under the customs warehousing procedure, provided that all applicable conditions continue to be satisfied. Certain limited preservation, maintenance, preparation or handling activities may be permitted while a vehicle is under customs warehousing. Any servicing, repairs, detailing or other work must be considered individually and may require prior approval, temporary removal or placement under another customs procedure, such as inward processing.
 
Eligibility, tax treatment and customs requirements depend on the circumstances of each vehicle and its intended use or destination. Customs Duty, VAT and other taxes may become payable if the relevant conditions are not met.
 
For further information about our HMRC-authorised customs warehousing services, please contact our team to discuss your requirements.