1. solis /
A Customs Warehouse is any space (premises, territory) under the protection of and authorized by Customs. Goods may be stored in a Customs Warehouse indefinitely.
Goods stored in these warehouses can be:
1) non-Union goods to which warehousing procedures apply; import duties, VAT, excise tax, and other trade measures (permits, licences, quoatas, etc.) do not apply to these goods; 2) Union goods if economic need exists and customs supervision will not be adversely affected.
Authorisation is required for customs warehousing of Union goods (noted in the customs warehouse licence), and they are not subject to customs warehousing procedures.
Customs warehouse types:
In a public warehouse, any person may store goods, following customs warehousing procedures. The person who applies customs warehousing procedures and stores items is the user of the procedure. In private customs warehouses, goods can be placed only by the official warehouse keeper.
When storing non-Union goods, the warehouse keeper, or his/her representative, must submit customs declaration forms where required upon delivery of the goods.
Types of customs declarations:
• Standard customs declarations, simplified customs declarations (electronic C type declaration requires customs permission), or entries in the declarant's electronic records (require customs permission).
Enterprises must use the EMDAS business module to store goods in a customs warehouse.
Termination of customs warehousing procedures:
- upon initiating a following procedure (release for free circulation, inward processing, transit, etc.);
- re-exporting outside Union territory;
- destroying; or
- abandoning to the State.