Customs Warehouse

Special Procedures

Customs warehouse is used specifically for storage.

Customs Warehouse allows aircraft arriving from outside the UK to be stored in an approved customs warehouse without the immediate payment of import duty and tax.

Duties and taxes are only payable if the asset enters Home Use in the UK, while assets that are re-exported may avoid these charges altogether providing they follow the clear instructions regarding export procedures.

One of the most significant advantages of Customs Warehousing is the ability to buy and sell an aircraft while it remains under customs control.

Ownership can be transferred without triggering import duty and tax liabilities, providing buyers and sellers with greater flexibility and helping to reduce the financial risks often associated with complex international transactions. This includes back-to-back or multiple transactions.

In simple terms, a customs warehouse acts as a secure holding facility where customs duties and import tax are suspended while the asset is stored. 

This allows aircraft to remain safely in the UK while a transaction is completed, financing is arranged, inspections are carried out, or onward destinations are determined, all without creating an immediate customs liability.

Through our approved Customs Warehouse facilities, Martyn Fiddler provides secure storage and full customs compliance.

Find Out More

What are the advantages of a customs warehouse?

  • For sellers, it provides a secure and recognised framework that helps derisk the sale.
  • For buyers, it offers more flexibility around re-registration, inspections and delivery planning.
  • Brokers benefit from being able to present aircraft to potential purchasers in a tax neutral environment.
  • Lawyers increasingly recognise the value a customs warehouse can bring and often include it within transaction requirements.

The key advantages are the significant time savings and the reduced tax exposure for both parties, helping to derisk the transaction for buyer and seller alike.

Aircraft transactions rarely run exactly to schedule. Pre purchase inspections, registration changes, legal documentation and financing arrangements can all create delays.

When an aircraft is placed into a customs warehouse, these activities can often be completed without the pressure of immediate customs consequences.

It gives transactions breathing space so that important details can be handled correctly.

Martyn Fiddler is the primary customs warehouse authorisation holder for aircraft in the UK.

There are practical advantages too. Aircraft can remain at a suitable facility rather than being repositioned to remote tax neutral locations to complete sales transactions. This reduces unnecessary flights, lowers costs and makes the process more efficient.

In the UK, aircraft can be sold within a customs warehouse without tax being charged on the sale, creating additional flexibility for international transactions.

Like many customs solutions, the rules are highly technical. Not every aircraft qualifies and there are restrictions on what work can be carried out while an aircraft is under a specific customs procedure. This is why expert advice matters. After all, you would not let someone who has read a book on brain surgery operate on your brain.

The same principle applies when navigating customs procedures for a multi-million-dollar aircraft. The right advice can help protect the transaction, minimise risk and ensure compliance from start to finish.

Need to speak to our experts?

Whether you are acquiring a new asset, reviewing an existing ownership entity or planning for the future, our team is here to provide clear, confident guidance. A short call is usually enough to identify the right route.

Book a meeting with an expert