HMRC excise warehousing, import duty, excise duty. VAT duty imported goods, MSX
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HMRC documentation, advice & handling services from MSX

At the heart of MSX's services is our own excise bonded warehouse, an HMRC approved secure facility for the storage of goods underbond, which are temporarily exempt from customs duty and VAT.

We often describe our bonded warehouse as an 'island', separate from the usual import taxation liabilities, where goods can be stored in a 'duty-suspended' state after import into the UK. When the goods leave our warehouse for retail in the UK, at that point the owners become liable for tax and duties, unless they are bound for a tax-free environment such as a duty free shop. For full details of how to delay payment on imported items held underbond, see our bonded warehousing page.    

Bonded warehousing - the paperwork

At MSX, we pride ourselves on an exceptional HMRC documentation provision, handling & advice service that goes the extra mile - and beyond. For even the most experienced of import businesses, government paperwork can be complex and difficult to understand. One small error can delay shipments and incur significant costs. At MSX, we offer a full HMRC documentation service, so you never need to fill in a form or worry about the types or rates of duty applicable.

Importing from the EU

If you import goods from another EU country, these are not subject to customs duty/VAT. However, excise duty will be payable if the product consists of or contains substances such as alcohol or tobacco. Your business will be liable for acquisition VAT even if your own business is not VAT registered. Remember, you may require an import licence if you are bringing certain types of goods into the UK, such as flowers, chemicals and foodstuffs.

Importing goods from outside the EU

Imported goods from outside the UK may be liable to import duty, and wines, spirits, beers, ciders, will also be subject to excise duty, at variable rates depending on their alcohol content or volume. The rate of excise duty on tobacco is different for cigarettes and tobacco products, and these rates are also subject to change each year in the Chancellor's annual Budget. VAT is also applicable at the UK rate, regardless of the VAT or similar tax rate in the country you sourced the imports from.

It can all add up to one massive amount of paperwork, and a massive headache for businesses. So, at MSX, we do it for you, carefully completing the required paperwork, calculating duty due on items dispatched from our warehouse, and providing the HMRC and the customer with the full disclosure reporting they require. We also have HMRC approved duty payment facilities onsite, to speed the process further.

For full details of our HMRC documentation services, contact us.

HMRC approved facilities at MSX

MSX are authorised and regulated by HM Revenue & Customs as excise warehouse keepers, meeting their strict requirements regarding production, operations and warehousing. The HMRC controls include audit checks and unannounced physical checks by inspectors in our warehouse facility.

We are required to keep records giving details of all excise goods received, stored and removed from the bonded warehouse, and be registered for access to the Excise Movement and Control System (EMCS).

In accordance with HMRC rules, we clearly mark all excise goods with tamper-proof bar coding so they can be tracked from arrival to dispatch from the duty-suspension system. Our warehouse is also physically secured with state of the art security systems, that reinforces our compliance with strict HMRC controls around bonded goods.

MSX also offers transport underbond services; see our UK transport & deliveries page for full details.


Contact Information

Telephone: (+44) 02380 660074
Fax: (+44) 02380 429818

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