{"@context":"https://schema.org","@type":"DefinedTerm","name":"Customs warehousing procedure","description":"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 sever","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/customs-warehousing-procedure","inLanguage":"en","dateModified":"2026-06-22T19:00:14.784739","citation":"https://taxation-customs.ec.europa.eu/customs-4/customs-procedures-import_en","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/customs-warehousing-procedure","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"Customs warehousing procedure · 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. · Quelle: https://taxation-customs.ec.europa.eu/customs-4/customs-procedures-import_en"}