Customs warehouse
- is a place for additional storage of goods imported from outside the European Union
- suspension of customs and tax payments: the owner of the goods may use the customs warehousing procedure,
not to pay customs duties and taxes immediately upon importation; this obligation arises only when the goods are released for circulation
- in a customs warehouse, you can have goods while they are stored, which allows you to make changes (repacking, re-packaging, etc.) and clear goods in batches
- constitutes an intermediate link in the re-export of goods imported from third countries and intended for re-export (re-export function)
- is used in repair procedures – goods detained at Customs Office when released for free circulation due to e.g. incorrect markings – they can be correctly marked at the customs warehouse and re-submitted for the free-for-market procedure
Temporary storage warehouse
- is a place where goods not released for circulation are temporarily stored, e.g. due to the need to complete documentation for a customs declaration or transhipment
- the maximum period during which goods may remain in the temporary storage warehouse is 90 days
- during storage in a temporary storage warehouse, the importer has access to the goods, but cannot make any changes to the appearance or technical properties of the goods
- Goods can only be removed in the quantity declared when entering the warehouse
