Customs warehousing is a special customs procedure that allows non-Union goods to be stored in places designated by customs – customs warehouses – without payment of import duties and other mandatory charges, until a decision is taken on the further use of the goods.
Where and for how long goods may be stored
Goods placed under the customs warehousing procedure are stored in places designated by customs – customs warehouses.
There is no time limit on storage, which makes the procedure particularly useful where, at the time of importation, it is not yet clear how the goods will be used or sold.
A person wishing to establish a customs warehouse submits an application to hold a warehouse for the customs warehousing of goods to the territorial customs office in whose area of activity the warehouse is planned to operate.
Benefits for business
Customs warehousing is particularly relevant where, at the time of importation, it is not yet clear how the goods will be used or sold.
Customs warehousing provides the opportunity to:
- defer the payment of import duties and taxes until the goods are released for free circulation
- store goods until a buyer is found
- store goods for an unlimited period
- split large consignments and sell them to different buyers
- flexibly plan the movement and turnover of goods
Import duties and other charges are payable only when the goods are released for free circulation.
Can goods be temporarily removed from a customs warehouse
Goods may be temporarily removed from a customs warehouse, but this requires prior authorisation from the customs office (customs post) supervising the warehouse.
Processing in a customs warehouse
Customs may authorise the processing of goods, placed under the inward processing procedure or the end-use procedure, in the premises of a customs warehouse, provided the conditions for the application of those procedures are met. In such cases, import duties and other mandatory charges and trade policy measures do not apply, provided those measures do not prohibit the importation or exportation of goods from the customs territory of the Union.
Important: in this case, the customs warehousing procedure does not apply to those goods.
Legal basis
- Union Customs Code (EU) No 952/2013, UCC (Articles 5, 210–222, 240–242, 256) https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02013R0952-20200101
- Commission Implementing Regulation (EU) No 2015/2447, UCC IA https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32015R2447
- Commission Delegated Regulation (EU) No 2015/2446, UAA DA (Articles 1, 2, 161–166, 177–180, 201–203) https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32015R2446