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.
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.
Indicative decision support · duty + valuation apply at RELEASE from the warehouse · not customs advice
When customs warehousing earns its keep — and when it doesn't.
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.
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.
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.
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.