Customs warehouse
Customs-approved facility for storing non-Union goods without payment of duties and taxes.
A customs warehouse is a special customs procedure allowing non-Union goods to be stored in premises approved by customs, without paying customs duties or import VAT. Goods remain under customs supervision throughout storage, which is in principle unlimited in duration.
There are two main types: public warehouses (types I, II, III), accessible to any operator, and private warehouses (types I, II, III), reserved for the authorisation holder. The distinction relates to the respective responsibilities of the authorisation holder and the declarant regarding supervision and record-keeping.
During storage, certain usual forms of handling are permitted: repackaging, sorting, marking, taking samples, preparation for sale. However, substantial processing operations fall under the inward processing regime and require a separate authorisation.
Upon exit from the warehouse, goods must receive a customs-approved treatment: release for free circulation (with duty payment), re-export, transit to another warehouse, or placement under another special procedure. The customs debt arises at the time of release for consumption.