Customs Warehouse
Customs proceduresArt. 237-242 – Regulation (EU) No 952/2013 (UCC)
PL: Skład celny | DE: Zolllager
Definition
A customs warehouse is a place approved by customs authorities where non-Union goods can be stored under customs supervision without payment of customs duties (duty, VAT, excise) and without application of commercial policy measures. The customs warehousing procedure is regulated in Art. 237-242 UCC.
There are two types of customs warehouses: public (available for any person to store goods) and private (reserved exclusively for the authorisation holder). Goods can be stored in a customs warehouse without time limitation. During storage, usual forms of handling (cleaning, sorting, labeling) aimed at preserving goods, improving their appearance, or preparing them for distribution may be carried out.
A customs warehouse is particularly useful when: the importer does not want to pay duties immediately, is waiting for better market conditions, plans to re-export goods, or is awaiting documents required for clearance. Operating a customs warehouse requires authorisation from customs authorities and maintenance of goods records.
There are two types of customs warehouses: public (available for any person to store goods) and private (reserved exclusively for the authorisation holder). Goods can be stored in a customs warehouse without time limitation. During storage, usual forms of handling (cleaning, sorting, labeling) aimed at preserving goods, improving their appearance, or preparing them for distribution may be carried out.
A customs warehouse is particularly useful when: the importer does not want to pay duties immediately, is waiting for better market conditions, plans to re-export goods, or is awaiting documents required for clearance. Operating a customs warehouse requires authorisation from customs authorities and maintenance of goods records.