(AGENPARL) - Roma, 23 Giugno 2022(AGENPARL) – LONDON gio 23 giugno 2022
| – | 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
Fonte/Source: https://www.gov.uk/hmrc-internal-manuals/vat-supplies-in-warehouse-and-fiscal-warehousing/vwrhs3020
