GlossaryEN1 min readUpdated: Jun 26, 2026
Customs warehousing
Customs warehousing is a customs procedure under which non-Union goods are held in an officially authorised facility while import duties, excise taxes, and other import charges remain suspended.
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Source: https://ec.europa.eu/taxation_customs/business/customs-procedures-import-and-export/customs-procedures/customs-warehousing_en
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Customs warehousing is a customs procedure under which non-Union goods are held in an officially authorised facility while import duties, excise taxes, and other import charges remain suspended. The duty liability crystallises only when goods are released for free circulation, transferred to another customs procedure, or exported. Importers, freight forwarders, and wholesalers use the procedure to preserve working capital and retain flexibility for deferred clearance or re-export. The procedure requires a licensed warehouse keeper and does not involve a separate territorial jurisdiction – which is the fundamental distinction from a free zone, where an entire delimited area operates under a special legal regime.
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