Logistics & transporten
Customs warehouse
Facility approved by customs authorities where non-Union goods can be stored without paying import duties and taxes.
Definition and legal framework
A customs warehouse is a facility approved by customs authorities where non-Union goods can be stored under customs supervision without paying customs duties or import VAT. This procedure is defined in Articles 240-242 UCC (Regulation (EU) No 952/2013).
Types of customs warehouses
The UCC provides two categories:
- Public warehouse (types I, II, III): may be used by any person for storage of goods
- Private warehouse (type IV): reserved for the warehouse keeper's own goods
Authorised operations
In a customs warehouse, goods may undergo usual forms of handling (Article 220 UCC):
- Preservation and repackaging
- Taking of samples
- Marking and labelling
- Sorting and stocktaking
Processing operations are generally not permitted (these fall under inward processing).
Advantages and implications
- Deferral of payment of duties and taxes until release for free circulation
- Possibility of re-exporting goods without ever paying duties
- Unlimited storage duration (subject to maintaining the authorisation)
- Goods remain under customs supervision: any unauthorised removal gives rise to a customs debt
- The authorisation requires keeping detailed inventory records (stock accounts)