# Designated Customs Warehouse Management

*Last updated: 2026-06-23*

> When goods arrive from a third country, they may be placed under a customs warehousing procedure, deferring import duties and import VAT until the goods are released for free circulation.

When goods arrive from a third country, they may be placed under a customs warehousing procedure, deferring import duties and import VAT until the goods are released for free circulation. Managing such a facility means maintaining meticulous stock records, controlling all movements of goods in and out, adhering to the authorised warehouse procedure, and meeting regular reporting obligations to the supervising customs office. The warehouse keeper bears full customs liability for all goods held and is accountable for any shortfalls or unauthorised removals. Unlike a free zone, which may operate under different territorial conditions, a customs warehouse requires a specific authorisation and is subject to ongoing audit obligations imposed by the national customs authority.

**Source:** [https://ec.europa.eu/taxation_customs/business/what-is-customs-procedure_en#customswarehousing](https://ec.europa.eu/taxation_customs/business/what-is-customs-procedure_en#customswarehousing)

## Quick Facts

| Property | Value |
|---|---|
| Term | Designated Customs Warehouse Management |
| Language | EN |
| Word count | 114 |
| Last updated | 2026-06-23 |
| Source | https://ec.europa.eu/taxation_customs/business/what-is-customs-procedure_en#customswarehousing |

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