Logistics & transporten
Bonded warehouse
Storage facility under customs control where imported goods are kept with duties and taxes suspended until released for free circulation or re-exported.
Definition
A bonded warehouse is a generic term for any storage facility approved by customs authorities where imported goods are kept with duties and taxes suspended. In the EU system, it corresponds to the customs warehousing procedure under the UCC (Articles 240-242).
Distinction from other facilities
- Temporary storage facility: short-term storage (max. 90 days) before assignment of a customs procedure
- Free zone: part of the territory with special fiscal status
- Excise warehouse: suspension of excise duties (tobacco, alcohol, energy) — separate fiscal regime
Strategic advantages
A bonded warehouse offers several advantages:
- Defer payment of customs duties and VAT
- Re-export without ever paying duties if goods are not released for free circulation
- Build buffer stock for international commercial operations
- Benefit from the customs value at the time of clearance (not at the time of entry into the warehouse)
Warehouse keeper obligations
- Maintain accurate and up-to-date inventory records
- Allow customs controls at any time
- Guarantee the integrity of stored goods
- Comply with the conditions of the authorisation (type of goods, location, security)