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Customs warehouse and temporary storage warehouse


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


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