GlossaryEN1 min readUpdated: Jun 22, 2026
customs warehouse
A customs warehouse is a bonded storage facility authorised by customs authorities where dutiable goods may be held under customs supervision without immediate liability for import duties or import VAT.
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Source: https://ec.europa.eu/taxation_customs/customs-4/customs-procedures-import_en
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Logistics concept
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Definition & Explanation
A customs warehouse is a bonded storage facility authorised by customs authorities where dutiable goods may be held under customs supervision without immediate liability for import duties or import VAT. Duty becomes payable only when goods are released into free circulation or assigned to another customs procedure—such as inward processing or re-export. Importers and international traders use customs warehousing to defer duty payments, storing goods until a buyer is confirmed, market prices are established, or onward logistics are arranged. A customs warehouse differs from a free zone, which operates under a distinct legal framework and is treated as lying outside the customs territory. Operators and depositors alike must meet strict record-keeping and stock-control obligations; unauthorised removal of goods constitutes a customs offence.
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