{"@context":"https://schema.org","@type":"DefinedTerm","name":"customs warehouse procedure","description":"A customs warehouse procedure is a suspensive customs regime allowing non-cleared goods to be held in an officially authorised facility without immediate liability for import duties or import VAT. Duty becomes payable only when goods are released to free circulation; alternatively, they may be re-exported or transferred to another procedure such as inward processing or temporary admission. Importers and freight forwarders use this arrangement to defer duty payment and manage working capital more","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/customs-warehouse-procedure","inLanguage":"en","dateModified":"2026-06-22T17:01:19.076005","citation":"https://taxation-customs.ec.europa.eu/customs-4/customs-procedures-0/customs-procedures_en","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/customs-warehouse-procedure","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"customs warehouse procedure · A customs warehouse procedure is a suspensive customs regime allowing non-cleared goods to be held in an officially authorised facility without immediate liability for import duties or import VAT. · Quelle: https://taxation-customs.ec.europa.eu/customs-4/customs-procedures-0/customs-procedures_en"}