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Warehousing and storage of goods

Find out which non-EU goods can be brought into the different types of existing warehouses.

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Special deposit regimes

What do we mean by special deposit regimes and what are they?

These are two customs regimes that allow the storage of non-Union goods, without being subject to:

  • to import duties,
  • other charges prescribed by other relevant provisions in force,
  • to trade policy measures insofar as they do not prohibit the entry of goods into or exit from the customs territory of the Union.

Special deposit regimes are divided into two:

  • the special regime of CUSTOMS WAREHOUSE
  • the special regime of FREE ZONE

In addition, Union goods may be placed under the customs warehousing or free zone procedure in accordance with Union legislation governing specific areas, or in order to benefit from a decision granting repayment or remission of import duties.