Customs Warehousing allows an authorised importer to obtain delivery of Non-EC goods into his or her own premises by presenting, at the port of arrival of the goods, a simplified C88 Customs Entry. The facility removes the need of payment of any duties and taxes until such time as the goods, in all, or in part, are ready to leave the premises, which have been authorised for the purpose. The goods imported under this system or ‘Regime’ as it is known to H.M.R. &C. can be stored at the authorised premises for as long as is required. This system is looked upon favourably by H.M.R.& C. and has been proven to greatly improve an importer’s cash flow. In some cases, importers can be paid by their customers in full before or very soon after delivery of goods and thus the costs for advancing the Duty and/or VAT are significantly reduced. Meanwhile, as the Duty and/or VAT element of the import charges are temporarily removed, in all or in part, importers can, and do in our experience, have the required funds to substantially increase their buying power.