How goods can be stored under customs supervision

Customs warehousing

Customs warehousing is a widely used customs procedure in international trade that allows imported goods to be stored temporarily while awaiting a definitive customs destination. This procedure exists in many customs systems worldwide and enables goods to be held under customs control before they are released for import, re-exported or placed under another customs procedure.

To operate and manage a customs warehouse, a specific authorization from the relevant customs authorities is typically required. Customs warehousing allows goods to be stored under customs supervision without the immediate payment of import duties, VAT and other applicable taxes. This provides businesses with the ability to manage goods within controlled storage facilities while maintaining compliance with customs regulations and gaining greater flexibility in their logistics and inventory planning.

Why store goods under customs warehousing procedure?

Companies may choose customs warehousing for both logistical and commercial reasons. Logistically, goods can be stored when not all required information is yet available to submit a customs declaration or complete the import procedure. Commercially, goods may be imported and released gradually or supplied on demand before being placed into free circulation.

Customs warehousing therefore provides supply chain flexibility while ensuring that goods remain under customs supervision and comply with the applicable customs regulations. This allows businesses to manage inventory, distribution and import planning more efficiently within international logistics operations.

Duration of storage

Goods placed under the customs warehousing procedure may be stored for an unlimited period. There is no fixed maximum storage term under this regime.

When does the storage end?

The storage period under customs warehousing ends when the goods are placed under another customs procedure, destroyed under customs supervision, or leave the customs territory of the country where the warehouse procedure applies. Until one of these actions occurs, the goods may remain stored under the customs warehousing procedure under the supervision of the relevant customs authorities.

 

Permitted handling of goods

Goods stored under customs warehousing may, with customs approval, undergo usual forms of handling. This may include preserving goods in good condition, improving their presentation such as labelling, or preparing them for distribution, for example by assembling sets.

These activities are permitted as long as the essential characteristics of the goods remain unchanged.

Transport to another destination within the EU

If goods are moved from a customs warehouse to another location within the EU, a transit document is required. This is commonly referred to as an NCTS or T1 document. NLD Customs prepares thousands of transit documents annually for its clients. We also assist with T2L documents where required.

Deferral of duties and taxes

When goods are placed under the customs warehousing procedure, the payment of import duties and other applicable taxes is suspended. As long as the goods remain under this procedure, no import duties, VAT, or other fiscal charges are payable, although non fiscal measures such as licensing requirements continue to apply. This makes customs warehousing an effective instrument for managing cash flow while maintaining regulatory compliance.

Types of customs warehouses

Within the EU for example, there are two main types of customs warehouses.

Interior of large distribution warehouse with shelves stacked with palettes and goods ready for the market.

Public customs warehouse

A public customs warehouse can be used by multiple parties for the storage of goods. The person who lodges the customs declaration for placing goods under the customs warehousing procedure, or on whose behalf it is lodged, is referred to as the holder of the procedure. The warehouse authorisation holder does not necessarily have to be the holder of the procedure.

Private customs warehouse

A private customs warehouse is used exclusively by the holder of the warehouse authorisation. In this case, the authorisation holder is also the holder of the procedure. For detailed regulatory distinctions between public and private customs warehouses, we advise consulting the official EU Customs Guidelines or contacting NLD Customs for tailored advice.

Temporary storage facility

Goods presented to Customs upon arrival in the European Union may be placed under temporary storage until they are re-exported or assigned to a customs procedure. During this period, the goods must remain at locations approved by Customs and comply with the conditions set by the customs authorities. When a location is permanently authorized for this purpose, it is designated as a Temporary Storage Facility, for which a specific authorization is required. A storage location may hold both a Customs Warehouse authorization and a Temporary Storage authorization. The maximum period for temporary storage is 90 days, regardless of the mode of transport upon arrival, and the use of a financial guarantee is mandatory.

NLD as your partner

Customs warehousing and temporary storage procedures offer significant logistical and financial advantages, but they also require strict compliance with customs legislation.

As a specialized knowledge partner in Customs services, NLD Customs supports companies with multiple services. If you would like to assess whether customs warehousing fits your supply chain strategy, our specialists are ready to assist.

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