Customs warehousing is a special procedure which allows the entry and storage of non-Union goods in customs warehouses approved by the Customs Service. Such goods may remain in such warehouses for an unlimited period of time, with suspension of the payment of the customs duties due until the arrangements are cleared. In order to leave the warehouse and be released for consumption, the relevant duties must be paid.
The operation of a warehouse as a customs warehouse requires an authorisation from the competent customs authority. The person concerned shall apply to the customs office with territorial jurisdiction over the storage facilities for which the authorisation to operate a customs warehouse is sought, in order for the customs office to carry out an inspection of the premises.
The persons who may set up a customs warehouse are those engaged in a professional activity (importers, warehousing companies, transport companies, logistics companies, etc.).