Bonded · customs-warehousing decision engine

Is a bonded warehouse worth it for this shipment?

Customs warehousing suspends duty + import VAT while goods sit in bond — and the re-exported share never pays UK duty at all. This calculator puts a number on it against the alternatives you already have: Postponed VAT Accounting and a duty deferment account. Before you sign a storage contract.

4
Regimes compared
£0
To find out
60s
Per answer
s.198
Aware · CDS era
The comparison · /api/bonded-relief

Border · PVA · deferment · bond. One consignment, four answers.

Enter the consignment and your working assumptions. You get the net advantage of each regime against paying at the border — duty suspension, re-export relief, VAT cash-flow and the bonded storage premium all counted.

Goods + freight + insurance to the UK border.
From the UK Integrated Online Tariff — or classify it in the instant quote.
How long the goods sit before release. No UK time limit.
Leaves bond for export — UK duty is never paid on this share.
Your borrowing / opportunity cost. Assumption — adjust to yours.
What the bonded warehouse charges OVER standard storage for the dwell. Get a real quote.

Indicative decision support · duty + valuation apply at RELEASE from the warehouse · not customs advice

The honest version

When customs warehousing earns its keep — and when it doesn't.

wins

Real duty + re-export flows

Goods that carry a duty rate and partly leave the UK again never pay duty on the re-exported share. That saving is absolute, not cash-flow.

wins

Long dwell, tight working capital

Slow-turning stock parks duty + VAT until release. The longer the dwell and the dearer your capital, the bigger the suspension value.

loses

Zero-duty, fast-turn goods

If duty is 0% and you're VAT-registered, PVA already removes the VAT cash gap for free. Bond storage premium + compliance then just costs you money.

check first

Authorisation is the gate

Your own HMRC customs-warehousing authorisation takes weeks and needs records + a guarantee position — or store with an authorised public warehousekeeper and start sooner.

FAQ

Is this the same as a duty deferment account?
No. Deferment DELAYS the payment (~15th of the following month). Customs warehousing SUSPENDS it — duty + import VAT aren't due until the goods leave the warehouse for UK free circulation, and are never due on what you re-export. The calculator shows both side by side.
When is duty actually calculated?
At RELEASE from the warehouse — the duty rate and customs valuation in force when the goods enter UK free circulation, not when they entered the bond. That cuts both ways if rates change while goods are stored.
Do I need my own authorisation?
Not necessarily. You can store goods with an authorised public customs warehousekeeper and use their authorisation — usually the fastest route for an SME. Running your own (private) customs warehouse needs an HMRC application, records, and often a guarantee (CCG waivers exist).
Is this customs advice?
No. It's decision support with the assumptions on the table — the declarant stays accountable. For regulated advice, speak to your customs broker or HMRC. Pair this with the instant quote for the full landed-cost picture.
Where does my email + result go?
Your result is sent to your inbox. Your details land in the BRG intelligence layer (Supabase, RLS-protected) so we can follow up with a sector plan. We never share or sell your data. Consent is explicit and tied to the opt-in box.
Decision support, not customs advice. The declarant stays accountable.