The page has been updated to address recent changes to The Warehousekeepers and Owners of Warehoused Goods Regulations (WOWGR) 1999 and freeports legislation.

Section 6.8 has been removed. Section 6.9 has been updated due to changes in alcohol legislation.

Section 2.8 has been removed, as it has been obsolete since 1 January 2021.

Sections 2.6 and 9.1 have been removed from the guidance with effect from 1 January 2021.

There's been a change to section '2.6 VAT: supplies to diplomatic missions, international organisations, NATO forces etc in other European Community (EC) countries' has been withdrawn from 1 January 2021.

This notice has been updated to include details of Extra Statutory Concessions that have been granted or become obsolete.

Revised notice May 2015 to update details of ESCs that have been granted or become obsolete.

First published.