Customs warehouse
Approved facility where non-Union goods can be stored without payment of customs duties.
Customs warehouse
The customs warehouse is a special regime which allows non-Union goods to be stored in a place approved by customs, with suspension of customs duties and taxes, for an unlimited period.
Types of warehouses
- Public warehouse: usable by any person for the storage of goods
- Private warehouse: reserved for the authorization holder for their own goods
Advantages
The customs warehouse makes it possible to defer payment of customs duties and VAT, to re-export without paying duties, to build up strategic stocks and to carry out certain usual handling operations.
Authorized handling
In the warehouse, certain operations are authorized: repackaging, sorting, labeling, sampling. Transformation operations fall under inward processing.
Authorization
The operation of a customs warehouse requires authorization from the customs administration, with conditions of account keeping, security and control.