GlossaryEN1 min readUpdated: Jun 22, 2026
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.
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Source: https://taxation-customs.ec.europa.eu/customs-4/customs-procedures-0/customs-procedures_en
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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 efficiently. It is not the same as a free zone or free port: goods remain within the customs territory, are subject to continuous official supervision, and may only undergo permitted operations such as repacking, sorting, or relabelling.
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