Warehousing and storage of goods
Find out which non-EU goods can be brought into the different types of existing warehouses.
Customs warehousing
What is the customs warehouse?
The term bonded warehouse has a double meaning:
- As a facility or property: The customs warehouse is any place recognized by the customs authorities and subject to their control, where imported goods can be stored under the conditions established in customs regulations.
- As a legal-customs situation in which the goods are: The special customs warehouse regime is one that allows the storage, in customs warehouse facilities, of goods not belonging to the Union under the conditions established for the special warehouse 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.
The customs warehouse only contemplates the possibility of storing, in authorized facilities, goods that do not belong to the Union. However, customs authorities may include, in the same agreement, an authorization to jointly store goods linked to the customs warehousing regime with Union goods, provided that there is an economic need and customs surveillance is not compromised.