# Customs warehouse

*Last updated: 2026-06-22*

> A customs warehouse operates under a specific customs procedure that allows goods from third countries to be stored under official supervision without immediate liability for import duties or import VAT.

A customs warehouse operates under a specific customs procedure that allows goods from third countries to be stored under official supervision without immediate liability for import duties or import VAT. Charges fall due only when the goods are released for free circulation, transferred to another customs procedure, or re-exported. For importers, traders, and distribution hubs, the arrangement is a proven tool for managing cash flow and timing market releases flexibly. The procedure requires an authorisation from the customs authority, continuous stock records, and periodic controls. In the EU, a distinction is drawn between public customs warehouses – open to multiple users – and private customs warehouses, reserved exclusively for the authorisation holder.

**Source:** [https://taxation-customs.ec.europa.eu/customs-4/customs-procedures-import_en](https://taxation-customs.ec.europa.eu/customs-4/customs-procedures-import_en)

## Quick Facts

| Property | Value |
|---|---|
| Term | Customs warehouse |
| Language | EN |
| Word count | 112 |
| Last updated | 2026-06-22 |
| Source | https://taxation-customs.ec.europa.eu/customs-4/customs-procedures-import_en |

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