"A place approved by HM Customs and Excise for the storage of goods without the payment of certain duties or taxes which would normally be due on those goods. The main types of warehouse are Customs Warehouses; Excise Warehouses; and Customs and Excise Warehouses."(in HM Revenue & Customs)
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"A place approved by HM Customs and Excise for the storage of goods without the payment of certain duties or taxes which would normally be due on those goods. The main types of warehouse are Customs Warehouses; Excise Warehouses; and Customs and Excise Warehouses."(in HM Revenue & Customs)