GlossaryEN1 min readUpdated: Jun 22, 2026
Duty-free warehouse procedure
When an import shipment arrives before the importer is ready or able to clear it for free circulation, the bonded warehouse procedure applies.
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Source: https://www.zoll.de/EN/Businesses/Movement-goods/Temporary-storage/duty-free-warehouse.html
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Logistics concept
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Definition & Explanation
When an import shipment arrives before the importer is ready or able to clear it for free circulation, the bonded warehouse procedure applies. Goods are placed under continuous customs supervision in an authorised facility, with import duties and taxes suspended for the duration of storage. Duty liability crystallises only when goods are released into free circulation or re-exported. This makes the procedure a practical cash-flow tool: duty financing is avoided on stock that may be redistributed, drawn down in tranches, or re-exported in full. It should not be confused with free-zone status, where the entire area sits outside the customs territory.
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