Skip to content

Customs warehousing

Undeclared goods are stored in a customs warehouse. A customs warehouse is intended for a warehouse keeper who needs a longer storage period than the 90-day storage period that the temporary storage facility offers, or who handles goods in some way, e.g. sorting and repackaging them.

A warehouse can e.g. be set up by a forwarding agency or an importer. Declaring the goods can be postponed and licenses, for example, are usually not required when the goods are deposited into storage. Import quotas are not implemented until the goods are cleared. The storage period is not limited. Customs warehousing is a customs procedure and it requires an authorisation from Customs. Goods can only be stored in facilities or at the address mentioned in the authorisation.

Customs warehouses can be either public or private. If you own the goods and personally handle the whole warehousing process, the records and customs declarations related to the warehousing, then a private customs warehouse could be the right choice for you. However, if you only offer the warehouse facilities to others, then a public customs warehouse might be a better option for your operation.

What do you commit to as keeper of a customs warehouse?

The legislation determines the primary obligations and practices, which you commit to comply with as a holder of a warehousing authorisation granted by Customs. Customs monitors the authorisation holder’s operation and carries out controls of the stored goods and the records. If the holder of the authorisation or the procedure does not comply with the legislation and Customs’ regulations or guidelines, Customs can issue an admonition, issue a penalty fee or an increase in duties, suspend or revoke the authorisation.


Keywords Warehousing