UK bonded storage: pay duty only when you sell.
Store non-UK stock at our Thame warehouse with import duty and import VAT suspended. You only pay them when stock is released into the UK, and there’s no UK duty on stock you re-export.
Four steps. We handle the customs paperwork.
Our customs agent, Hemisphere Freight, lodges every declaration for you, so you never deal with HMRC directly. You send us the documents, and we check them, track your stock and tell you when each step is done.
Set up
Once only. Send your company, EORI, duty payment and product details. We check your commodity codes and set up your bonded stock.
Ship in
Book each shipment at least 48 hours before it lands. Your stock goes into bond with duty and VAT suspended.
Release into the UK
Release stock in batches when you need it. Duty and VAT are paid then, and the stock is ready for orders.
Re-export
Optional. Send stock out of the UK, or to another customs warehouse, with no UK duty to pay.



The rules of bonded storage
- Non-UK goods only. We can store goods whose commodity codes are on our HMRC authorisation. We check yours when you register.
- Orders don’t ship straight from bond. Stock is released into your normal, duty-paid stock first, in batches, and orders ship from there.
- Duty and import VAT are your cost. Duty is paid through your duty deferment account (or Hemisphere Freight’s). Import VAT is normally accounted for through postponed VAT accounting.
- Nothing moves without customs approval. Stock only goes into or out of bond once HMRC has accepted the declaration.
- Records are kept for at least 4 years, as HMRC requires.
Who it’s for
Hold stock duty-free and pay as you release it, instead of paying everything up front when it lands.
Re-export to Europe or further afield with no UK duty paid on it.
Keep cash free for longer by paying duty only on what you sell.
Set up your bonded account
Send us your details once. We’ll check your commodity codes are on our authorisation, have Hemisphere Freight check your codes and values, and set up your bonded stock in Mintsoft, kept separate from your normal stock.
What you’ll need
- Company detailsLegal name, company number, registered address and main contact
- GB EORI numberMust start with GB
- UK VAT numberIf you’re VAT registered
- Signed direct representation authorityLets Hemisphere Freight make declarations in your name. We’ll send you the form
- Duty payment detailsYour duty deferment account (DDA) number, or confirmation you’ll use Hemisphere Freight’s
- Postponed VAT accountingConfirm yes or no
- Product data for every bonded SKUSKU, description, 8-digit commodity code, country of origin, customs value per unit and currency, unit weight. Download the CSV template
- Licences or certificatesOnly if needed, for example proof of origin if you’re claiming a preferential duty rate
What happens next
- We check your commodity codes are on our authorisation.
- Hemisphere Freight checks your codes and customs values.
- We set up your bonded stock in Mintsoft, separate from your normal stock.
- We confirm you’re ready to ship stock in.
Register for bonded storage
Fill this in now and we’ll start your set-up straight away. You’ll be ready to ship in as soon as our approval comes through.
Thanks, your details are with us
To finish your set-up, email these to support@scale3pl.co.uk:
- Your product data for every bonded SKU, using the CSV template
- Any licences or proof of origin documents, if you have them
We’ll send you the direct representation authority to sign.
Book a shipment into bond
Deadline: at least 48 hours before the goods arrive in the UK, ideally when they ship.
- ASN in your Mintsoft portalMarked “Customs Warehouse”, with SKUs, quantities and cartons or pallets
- Commercial invoiceSupplier, values, currency and Incoterms
- Packing listMust match the invoice and the ASN
- Transport documentBill of lading (sea), air waybill (air) or CMR (road)
- Freight and insurance costs to the UKNeeded to work out the customs value
- Proof of originOnly if you’re claiming a preferential rate
- Shipment detailsContainer or trailer number, port or airport of arrival, ETA and haulier
What happens next
- We check your documents match each other and the ASN.
- Hemisphere Freight lodges the customs declaration to place your goods in bond.
- We record the accepted declaration against your shipment.
- Your haulier delivers to Thame within 5 days of customs clearance.
- We check the seal, unload into the bonded area and do a two-person count within 24 hours.
- We report any shortage, excess or damage to you the same day.
- Your stock shows in your portal as bonded stock the same day.
Release stock into the UK
- Release requestSKUs and quantities to release
- Required-by dateWhen you need the stock available to sell
- Duty payment confirmationThe duty deferment account to use, and postponed VAT accounting
What happens next
- We check the stock is available in bond.
- Hemisphere Freight lodges the release declaration. Duty and VAT are due on the date it’s accepted.
- We move the stock from bond into your normal stock the same day.
- It’s ready for orders, and you get a copy of the release declaration.
Re-export or transfer stock out of the UK
- Re-export or transfer instructionSKUs and quantities
- Destination and consigneeBuyer or receiving warehouse and full address, plus its customs warehouse authorisation number if it’s a transfer
- Commercial invoice for the export
- Carrier or haulier detailsAnd the collection date
We ship out via Dover, Eurotunnel (Folkestone), Harwich, Felixstowe and London Heathrow.
What happens next
- Hemisphere Freight lodges the export or transfer declaration.
- We pick your goods once HMRC gives permission to proceed.
- We check the haulier and goods, then release them.
- We confirm when the goods have left the UK, or reached the receiving warehouse.
Simple customs entry pricing
Every movement into or out of bond needs a customs entry. This is what we charge for each one.
Into bond Per entry
- ClearanceUp to 3 commodity codes, then £3 per extra code£75
- Import service fee£42.50
- Port chargesPassed on at costCost +5%
Out of bond Per entry
- ClearanceUp to 3 commodity codes, then £3 per extra code£75
Applies to each release into the UK and each re-export or transfer.
Import duty and import VAT are paid separately when stock is released, through your duty deferment account and postponed VAT accounting. Bonded storage and handling are quoted separately.



Bonded storage, answered
Who pays the duty and import VAT?
You do, when stock is released into the UK. Duty is paid through your own duty deferment account or Hemisphere Freight’s, and import VAT is normally accounted for through postponed VAT accounting on your VAT return.
Can my orders ship straight from bonded stock?
No. Stock has to be released into the UK first. We release it in batches and move it into your normal, duty-paid stock, and your orders ship from there as usual.
How long does a release take?
Once HMRC accepts the release declaration, we move the stock into your normal stock the same day. We’ll confirm standard release lead times before the service opens.
Do I need to deal with HMRC?
No. Our customs agent, Hemisphere Freight, lodges every declaration in your name using the direct representation authority you sign at set-up.
What can I store in bond?
Non-UK goods whose commodity codes are on our HMRC authorisation. Send us your products when you register and we’ll check them before anything ships.
What if goods arrive short or damaged?
We count every delivery against the packing list within 24 hours and tell you about any shortage, excess or damage the same day. Damaged stock is quarantined in the bonded area and we send photos. You choose to return it to your supplier, release it with duty paid, or have it destroyed. Destruction needs HMRC’s agreement, so allow at least 10 working days.
When will the service be available?
We expect HMRC’s decision on 23 November 2026. Register now and we’ll have your account set up in advance.
What does bonded storage cost?
Each customs entry into or out of bond is £75 for up to 3 commodity codes, then £3 per extra code. Entries into bond also have a £42.50 import service fee, and port charges at cost plus 5%. See pricing for details. Bonded storage and handling are quoted separately.
Ready to stop paying duty up front?
Register for bonded storage at Thame and we’ll get you set up before we open.

