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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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Customs warehousing

What is customs warehousing?

The term bonded warehouse has a double meaning:

  • As a facility or property: A customs warehouse is any place recognised by the customs authorities and subject to their control, in which imported goods may be stored under the conditions established in customs regulations.
  • As a legal-customs situation in which the goods are found: The special customs warehousing regime is one that allows the storage, in customs warehousing facilities, of goods not belonging to the Union under the conditions established for special warehousing regimes.

Normally, both meanings are used simultaneously, since it is requested that a premises be authorized as a customs warehouse, in order to be able to link goods from third countries in said facilities to the special customs warehouse regime.

In the customs warehouse, the only option is to store goods that do not belong to the Union in authorised facilities. However, customs authorities may include in the same agreement an authorisation to store goods under the customs warehousing procedure together with Union goods, provided there is an economic need and customs surveillance is not compromised.