Logistics & customs

Move stock between UK customs warehouses

Yes, China-made stock can move between UK customs warehouses while duty and import VAT remain suspended under customs warehousing. Within the same authorisation, no movement declaration is needed; between holders, the receiving depositor declares. Check the authorised method and retain movement evidence. Discuss the sourcing paperwork with Cambridge China Bridge.

Written by Bono Xu, Founder, Cambridge China Bridge · 3 min read · Updated 2026-10-12

Illustrative image of Move stock between UK customs warehouses on a workshop surface.
Illustrative image

Check the stock's customs status first

HMRC allows goods not in free circulation to remain in customs warehousing with duty and import VAT suspended. A warehouse transfer can preserve that suspension when handled under the authorised arrangements. Releasing the stock to free circulation brings any duty due and import VAT into account.

Ask the warehousekeeper to confirm the stock's current procedure and identify the relevant authorisation before booking collection. Keep this separate from ordinary delivery planning. For the broader import process, see UK customs clearance.

Moving within the same authorisation

Where the same authorisation covers the sending and receiving warehouses, HMRC says no declaration is needed for the movement. Records of the movement and the goods' location are still required. The authorisation letter specifies the movement methods available.

Ask for confirmation that both actual storage sites fall under that authorisation. Matching operator names or branding is not enough to establish this. Agree how the sending stock record will connect to the receiving record and who will confirm arrival.

Moving between different authorisation holders

For a transfer between different authorisation holders, only the receiving depositor needs to complete the declaration. Name that party in the transfer instructions rather than assuming the receiving warehousekeeper will automatically handle it.

Before dispatch, ask the receiving depositor and broker to confirm the declaration arrangements and the movement method permitted by the authorisation letter. Agree who supplies the existing declaration details and who returns evidence of receipt. Our guide to sourcing agents, freight forwarders and customs brokers explains the different roles.

Build a movement evidence pack

As a practical checklist, collect the sending and receiving authorisation references, warehouse addresses, existing declaration reference, stock references, product descriptions and quantities. Add dispatch and arrival records, the carrier's delivery evidence and the receiving warehouse's stock receipt. For a transfer between holders, include the receiving declaration details.

Reconcile what left with what arrived, including any split deliveries or damaged cartons. Ask the operators to explain discrepancies before treating the transfer as closed. These are suggested evidence items, not a prescribed HMRC form. Use our customs clearance documents guide for the underlying commercial paperwork.

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Give each party a written task

Send a transfer brief identifying the stock, destination, authorisation route, declaration owner and evidence each party will return. Ask the receiving warehouse to confirm space and suitable storage before you arrange collection. Keep transport and warehouse charges separate from the question of suspended import taxes. For stock location planning, see our guide to central or regional warehouses.

Cambridge China Bridge has staff in China who can help align factory packing details and shipment documents with the stock you intend to move. Give those records to the warehouse operators and broker so they can check the proposed transfer against their authorisations.

Frequently asked questions

Can I move bonded stock without paying duty?

Yes, if it remains under customs warehousing and moves using the authorised arrangements. Suspension delays payment; releasing the goods to free circulation brings any duty due and import VAT into account.

Do warehouses under the same authorisation need a declaration?

No movement declaration is needed between warehouses covered by the same authorisation. You must still keep records of the movement and the goods' location.

Who declares a transfer between different warehouse holders?

Only the receiving depositor needs to complete the declaration. Confirm that party and the broker's instructions before arranging dispatch.

What proof should I keep for a warehouse transfer?

Keep linked dispatch, delivery and receiving stock records, with authorisation and declaration references where relevant. Reconcile quantities and retain explanations for discrepancies.

Sources

  1. HMRC: How to use a customs warehouse
  2. HMRC: Receiving goods into a customs warehouse

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