VWRHS3020 - Treatment of services associated with goods held within warehouses: Services eligible for zero-rating

-	Eligible for zero-rating {#IDAQYZ4F}	Not eligible for zero-rating {#IDAH2Z4F}
Customs Warehouse	storage charges - the usual forms of handling which may be carried out in the warehouse (and which are directly associated with goods held in the warehouse): a list of these handling operations is in VWRHS5300.	brokerage, agents’ fees, transport between warehouses
Tax Warehouse	These are restricted to those services which are both: physical services that take place in the warehouse; and directly associated with the goods held in the warehouse: these include those processes that create a new product (see VWRHS3040) and other services such as storage or secondary packaging.	Charges made for: brokerage, acting as an agent, or transport between warehouses
Fiscal Warehouse	those services that are relieved in customs warehouses and directly associated with the goods held in the warehouse.	brokerage, agents’ fees, transport between warehouses

Services associated with the consolidation of loads to be transported to other warehouses under duty suspension fall within the definition of “transport” and are not therefore eligible for zero-rating.

Note: Those services which are exempt from VAT remain exempt within the provisions of VATA 1994 Schedule 9