# Customs warehousing procedure

*Last updated: 2026-06-22*

> The customs warehousing procedure is a special customs regime that allows non-Union goods to be stored in an authorized customs warehouse without immediate payment of import duties or import VAT.

The customs warehousing procedure is a special customs regime that allows non-Union goods to be stored in an authorized customs warehouse without immediate payment of import duties or import VAT. Duty is suspended and becomes payable only when the goods are released for free circulation. Until that point, importers can hold stock, wait for favourable market conditions, or re-export the goods without incurring a customs debt. EU customs law distinguishes between public customs warehouses of several types and private customs warehouses; authorization from the competent customs authority is required in both cases. The procedure is particularly common in commodity trading and seasonal inventory management, as it decouples the timing of duty payment from the physical arrival of goods.

**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 warehousing procedure |
| Language | EN |
| Word count | 118 |
| Last updated | 2026-06-22 |
| Source | https://taxation-customs.ec.europa.eu/customs-4/customs-procedures-import_en |

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