Fiscal warehousing

HMRC Reference:Notice 702/8 (October 2012) Return to Document

Change History


Notice updated to reflect new telephone numbers for HMRC Helplines - 0845 numbers have been replaced with 0300 numbers.


Revised notice October 2012. This notice contains information previously contained in Notice 702/9 Warehouses and Free Zones which has been cancelled and replaced by Notice 702/9 VAT: Import Customs Procedures. "Paragraphs 5.1 and 5.2 have the force of law under Regulations 145B(1) and 145C of the VAT Regulations 1995."


Revised Notice January 2011. This notice cancels and replaces Notice 702-8 (June 2006).


Update 1 (January 2007). This update provides information on the additional countries to be included in section 3.

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