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