GlossaryEN1 min readUpdated: Jun 23, 2026
Administration of Customs Warehouses
Licensed warehouse keepers bear day-to-day operational responsibility for the administration of customs warehouses, while the overarching authorisation and supervisory function rests with the customs authority.
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Source: https://ec.europa.eu/taxation_customs/business/calculation-customs-duties/customs-warehousing_en
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Logistics Concept
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Definition & Explanation
Licensed warehouse keepers bear day-to-day operational responsibility for the administration of customs warehouses, while the overarching authorisation and supervisory function rests with the customs authority. A customs warehouse allows imported goods to be stored under customs control without immediate liability for import duties or taxes – a significant cash-flow advantage for importers. The warehouse keeper must maintain complete inventory records, document all movements of goods entering and leaving the facility, and ensure ongoing compliance with customs regulations. Formal clearance and duty liability arise only when goods leave the warehouse – whether for release into free circulation, re-export, or inward processing. Gaps in stock management can result in retrospective duty demands or revocation of the warehouse authorisation.
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